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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
doaj +3 more sources
Business Strategy and the Environment, 2020 The concept of reporting nonfinancial information within the annual report, so-called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.
Alexander Landau +2 more
exaly +2 more sources
SSRN Electronic Journal, 2021 Η παρούσα διδακτορική διατριβή επικεντρώνεται στον τομέα της Ολοκληρωμένης Αναφοράς (ΟΑ) και μελέτα στοιχεία σχετικά με την εταιρική διακυβέρνηση, την ποιότητα των κερδών, τα κόστη αντιπροσώπευσης, την χρηματοοικονομική επίδοση της εταιρείας, την οικονομική αξία των δημοσιευμένων χρηματοοικονομικών μεγεθών και τα μοντέλα αποτίμησης πολλαπλών βάσεων ...
+4 more sources
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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Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?
Sustainability, 2022 Integrated reporting (IR) is the latest topic in corporate reporting that has raised interest in the disclosure literature. Although the board’s role in IR practice has received significant attention in developed countries, this effect is still ...
S. Qaderi +4 more
semanticscholar +1 more source
Journal of Management and Governance, 2021 Integrated reporting (IR) represents an innovative approach to business reporting especially by Public Interest Entities (PIEs). In addition to financial capital, the integrated report includes material information about manufactured, intellectual, human,
Patrick Velte
semanticscholar +1 more source
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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Journal of Cleaner Production, 2021 The swift development of integrated reporting as a genre within corporate reporting and the rapid spread of organizations adopting the International Integrated Reporting Council's (IIRC) vision for such shows that corporate voluntary reporting is now ...
K. Nishitani, Jeffrey Unerman, K. Kokubu
semanticscholar +1 more source
Frontiers in Environmental Science, 2022 Integrated Reporting (IR), as a novel sustainability-oriented organizational reporting approach, is expected to produce better corporate reporting for stakeholders and promote greater transparency and accountability in the capital market.
Yanqi Sun +3 more
semanticscholar +1 more source