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...

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Autor: Morrós Ribera, Jordi
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
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spelling The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further developmentMorrós Ribera, JordiInformesGestió financeraResponsabilitat social de l'empresaDesenvolupament sostenibleReportsFinancial managementSocial responsability of businessSustainable developmentPurpose: 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.Omnia Science2016201620162016info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersion21 p.application/pdfhttps://hdl.handle.net/2445/69320Articles publicats en revistes (Empresa)reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)InglésReproducció del document publicat a: http://dx.doi.org/10.3926/ic.700Intangible Capital, 2016, vol. 12, num. 1, p. 336-356http://dx.doi.org/10.3926/ic.700cc-by-nc (c) Intangible Capital, 2016http://creativecommons.org/licenses/by-nc/3.0/esinfo:eu-repo/semantics/openAccessoai:recercat.cat:2445/693202026-05-29T05:05:01Z
dc.title.none.fl_str_mv The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
title The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
spellingShingle The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
Morrós Ribera, Jordi
Informes
Gestió financera
Responsabilitat social de l'empresa
Desenvolupament sostenible
Reports
Financial management
Social responsability of business
Sustainable development
title_short The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
title_full The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
title_fullStr The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
title_full_unstemmed The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
title_sort The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
dc.creator.none.fl_str_mv Morrós Ribera, Jordi
author Morrós Ribera, Jordi
author_facet Morrós Ribera, Jordi
author_role author
dc.subject.none.fl_str_mv Informes
Gestió financera
Responsabilitat social de l'empresa
Desenvolupament sostenible
Reports
Financial management
Social responsability of business
Sustainable development
topic Informes
Gestió financera
Responsabilitat social de l'empresa
Desenvolupament sostenible
Reports
Financial management
Social responsability of business
Sustainable development
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016
2016
2016
2016
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/69320
url https://hdl.handle.net/2445/69320
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Reproducció del document publicat a: http://dx.doi.org/10.3926/ic.700
Intangible Capital, 2016, vol. 12, num. 1, p. 336-356
http://dx.doi.org/10.3926/ic.700
dc.rights.none.fl_str_mv cc-by-nc (c) Intangible Capital, 2016
http://creativecommons.org/licenses/by-nc/3.0/es
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by-nc (c) Intangible Capital, 2016
http://creativecommons.org/licenses/by-nc/3.0/es
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 21 p.
application/pdf
dc.publisher.none.fl_str_mv Omnia Science
publisher.none.fl_str_mv Omnia Science
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
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