The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
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...
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2016 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:2445/69320 |
| Acceso en línea: | https://hdl.handle.net/2445/69320 |
| Access Level: | acceso abierto |
| Palabra clave: | Informes Gestió financera Responsabilitat social de l'empresa Desenvolupament sostenible Reports Financial management Social responsability of business Sustainable development |
| Sumario: | 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. |
|---|