Innovation in Corporate Reporting. The Effects of Digital Innovation, Sustainability, and AI

In today's dynamic business landscape, where stakeholders demand transparency, accountability, and relevance, the traditional annual report is no longer merely a financial document; it is a powerful communication tool. As businesses navigate through unprecedented challenges and opportunities, the need for innovation in corporate reporting has never been more pressing. This book explores the transformative journey of corporate reporting, from its humble origins to its current state as a cornerstone of modern corporate communication. Through insightful analysis and expert perspectives, we delve into the evolving landscape of corporate reporting and the innovative practices that are shaping its future. At the heart of this book lies the recognition that corporate reporting is not just about compliance or fulfilling regulatory requirements; it is about telling a compelling and authentic story of a company's journey, its values, its performance, and its impact on society and the environment. In an era defined by digital disruption, stakeholder activism, and sustainability imperatives, the traditional boundaries of corporate reporting are being challenged, and new frontiers of communication are being explored. The book concerns the analysis of the structure of the annual report and its main innovations and is divided into three fundamental parts which represent items and documents that identify and analyze the financial measures and the non-financial measures.