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656928.pdf (215.48 KB)

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2016-02-02

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cc-by-nc (c) Intangible Capital, 2016
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/69320

The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development

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Recurs relacionat

http://dx.doi.org/10.3926/ic.700

Resum

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.

Matèries

Informes, Gestió financera, Responsabilitat social de l'empresa, Desenvolupament sostenible

Matèries (anglès)

Reports, Financial management, Social responsability of business, Sustainable development

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Articles publicats en revistes (Empresa)

Citació

MORRÓS RIBERA, Jordi. The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital. 2016. Vol. 12, num. 1, pags. 336-356. ISSN 2014-3214. [consulted: 19 of August of 2026]. Available at: https://hdl.handle.net/2445/69320

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