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Integrated reporting: if not now, when?
The core concept underlying the term ”integrated reporting" is providing one report that fully integrates a company’s financial and non-financial (including environmental, social, governance, and intangibles) information. However, integrated reporting is far more than simply combining a financial report and a sustainability report into a single document. The article focuses on the benefits of this forthcoming trend in corporate reporting.
1. The idea in brief
An integrated report enables the reader to better understand the cause and effect relationships between, for example, financial and sustainability performance. Integrated reporting serves as a platform to furnish more detailed data than what is available only in a paper or PDF report. Integrated reporting also leverages the Internet and Web 2.0 tools and technologies, such as Wikis, blogs, podcasts and forums, in a way that facilitates the readers’ ability not only to perform their own analysis of financial and nonfinancial information, but also to communicate their thoughts and opinions with other stakeholders.
[i]Business models and corporate decision-making should reflect an inherent understanding of the complex relationships between the economic, governance, environmental, and social issues.
Finally, integrated reporting is a management tool. Companies operate in a multi-dimensional world, the global economy,...