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

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  • Additional Information
    • Contributors:
      Universitat de Barcelona
    • Publication Information:
      OmniaScience, 2016.
    • Publication Date:
      2016
    • Abstract:
      Purpose: The purpose of this paper is to synthesise 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.
    • File Description:
      application/pdf; text/html
    • ISSN:
      1697-9818
    • Online Access:
      https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec311a4605ec1dd4da042fc9ffa112d3
      http://www.intangiblecapital.org/index.php/ic/article/view/700
    • Rights:
      OPEN
    • Accession Number:
      edsair.doi.dedup.....ec311a4605ec1dd4da042fc9ffa112d3