Perspective Paper - Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013) [PDF]
Colombo Business Journal, 2020 The International Integrated Reporting Council (IIRC) issued its Integrated Reporting () framework in 2013 intending to promote integrated thinking in organisational contexts for corporate sustainability.
Chandrasiri Abeysinghe
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The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development [PDF]
Intangible Capital, 2016 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.
Jordi Morros
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Integrated reporting en assurance [PDF]
MAB, 2011 In dit beschouwend artikel worden enkele belangrijke uitdagingen voor assurance bij geïntegreerde verslaggeving besproken. Er wordt ingegaan op de historische ontwikkeling van richtlijnen voor assurance-opdrachten, de huidige context van assurance ...
A. E. M. Kamp-Roelands
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Capital connectivity in integrated reports: Datasets from international companiesMendeley Data [PDF]
Data in BriefThis article provides a detailed dataset on the extent of capital connectivity disclosed in firms' integrated reports following the introduction of the Integrated Reporting (IR) Framework in 2013.
Nurfarahin Roslan +4 more
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Intangible and integrated responding [PDF]
Ekonomija: teorija i praksa, 2022 Compilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the ...
Gogić Nemanja
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SOME ASPECTS REGRADING THE FUTURE OF FINANCIAL REPORTING
Studies and Scientific Researches: Economics Edition, 2021 The financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society ...
Daniel Botez, Mihaela Enachi
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Интеллект. Инновации. Инвестиции, 2022 Today organizations of the oil-producing complex are not limited to financial reporting forms that are mandatory for submission by national and international standards, but also compile reports on sustainable development, corporate social responsibility,
E. S. Derevyankina , D. G. Yankovskaya
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INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS
Модели, системы, сети в экономике, технике, природе и обществе, 2022 Background. Integrated reporting will combine not only indicators that reflect the performance of business, but also indicators that reflect social, personnel, environmental and other aspects of it.
INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS
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Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]
, 2017 Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and ...
ASX Corporate Governance Council (ASX CGC) +11 more
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THE CHALLENGES FACING BUSINESSES IN LEBANON IN ADOPTING AND APPLYING INTEGRATED REPORTING [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Integrated reporting is a type of corporate reporting that aims to combine important financial and non-financial information and show how it relates to each other.
MALAK BOU DIAB +2 more
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