Exploring integrated reporting in the banking industry: the multiple capitals approach

Professor Federica Doni, PhD Department of Business and Law, University of Milano-Bicocca, is an Associate Professor in Business Administration and Accounting. Her main research interests include international accounting, intangibles and intellectual capital, performance measurement models, integrated and sustainability reporting, corporate governance, accounting history, business valuation. She is a member of the “European Accounting Association” (EAA), the Centre for Social & Environmental Accounting Research (CSEAR, University of St Andrews, UK), the <IR> Academic Network (IIRC, London, UK) and the British Accounting and Finance Association Special Interest Group on Corporate Governance (BAFASICG, UK).

Dr Mikkel Larsen is Managing Director and Group Head of Tax and Accounting Policy at DBS Bank. He also is responsible for the implementation of Integrated Reporting at the Bank. He held a position as CFO for Asia-Pacific for UBS AG covering the Investment Bank, Wealth Management and Asset Management since April 2009. Previously, Mikkel was Asia-Pacific Head of Accounting Policy at UBS and Location Controller for Hong Kong in 2007. Mikkel has worked in Citigroup in London and KPMG in London and Denmark. Dr Mikkel Larsen holds an MBA Degree from London Business School, graduate education from Harvard University and Bachelor and Masters Degrees in Economics from Copenhagen Business School in his native country, Denmark, from where he also holds his CPA.

Professor Silvio Bianchi Martini, PhD Department of Management and Economics, University of Pisa, Pisa, Italy, is Full Professor in Corporate Strategy at the Department of Economics and Management, University of Pisa, since November 2002. He is Head of the Department of Economics and Management, University of Pisa. He is a member of the Italian Business Administration Academy (AIDEA). His main research interests are focused on the following fields: strategic management, corporate finance and financial risks, firm value, historical studies on business administration, small firm excellence, transfer price policies, corporate governance.

Professor Antonio Corvino, PhD Department of Economics University of Foggia, Foggia, Italy, is Associate Professor in Corporate Strategy and Business Sustainability at the University of Foggia, Italy, where he currently teaches Corporate Strategy. He received the PhD Degree in Business Administration from University of Bari and the Master's Degree in Internal Auditing from the University of Pisa. In his academic research, he investigates the corporate strategy, the business sustainability and the entrepreneurship fields. He is a member of the “European Institute for Advanced Studies in Management” (EIASM), the Centre for Social & Environmental Accounting Research (CSEAR, University of St Andrews, UK), the <IR> Academic Network (IIRC, London, UK), the Italian Network of Business Reporting (NIBR, Italy, IT), the Italian Business Administration Academy (AIDEA), the International Academy of Business and Economics (IABE, US) and the British Accounting and Finance Association Special Interest Group on Corporate Governance (BAFASICG, UK).