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Title: The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
Author: Morrós Ribera, Jordi
Keywords: Informes
Gestió financera
Responsabilitat social de l'empresa
Desenvolupament sostenible
Financial management
Social responsability of business
Sustainable development
Issue Date: 2-Feb-2016
Publisher: Omnia Science
Abstract: Purpose: The purpose of this paper is to synthesize what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area. Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items. Findings: The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices. Research limitations/implications: The paper provide insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. Practical implications: Highlight how companies may benefit from integrated reporting in response to stakeholders' calls for enhanced disclosure of environmental, social, governance and other non financial information. Social implications: The main social implication is to promote the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value. Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.
Note: Reproducció del document publicat a:
It is part of: Intangible Capital, 2016, vol. 12, num. 1, p. 336-356
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ISSN: 2014-3214
Appears in Collections:Articles publicats en revistes (Empresa)

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