Integrated Reporting e IIRC

[Autom. eng. transl.] The chapter aims to investigate the concept of integrated reporting developed by the IIRC, through the illustration of the literature concerning the development of non-financial reporting produced by companies. Starting from the theories adopted in the literature regarding the analysis of the determinants of voluntary corporate communication, the contribution offers a synthesis of the evolutionary path that led to the formalization and the first experiences of integrated reports, of which objectives, drafting principles and contents are illustrated in accordance with the framework proposed by the IIRC.