Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/69320
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 Reports 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: http://dx.doi.org/10.3926/ic.700 |
It is part of: | Intangible Capital, 2016, vol. 12, num. 1, p. 336-356 |
URI: | http://hdl.handle.net/2445/69320 |
Related resource: | http://dx.doi.org/10.3926/ic.700 |
ISSN: | 2014-3214 |
Appears in Collections: | Articles publicats en revistes (Empresa) |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
656928.pdf | 215.48 kB | Adobe PDF | View/Open |
This item is licensed under a
Creative Commons License