The Future of Corporate Reporting: Integrated Reporting
DOI:
https://doi.org/10.5281/zenodo.3596090Abstract
In the today’s business world, it is inevitable to be affected by the rapid changes in terms of companies. Without doubt that the current reporting practices have been impressed by changes as well. Though all stakeholders want to be informed more in a simplest way, many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess them separately to see entire story. Additionally, creating value side of current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as “Integrated Reporting” (IR) that combines the all pieces of puzzle. It isn’t only integrated both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. Accordingly, the aim of this study is to emphasize advancements in corporate reporting towards the IR. Also, it aims to explain its meaning, main aspects, and effect on the business environment. Today, companies should comply with IR, and this study is essential to contribute to the literature, subsequent studies, and companies and organization.
Keywords: Corporate Reporting, Integrated Reporting
JEL Classification Codes: M40, M49
Downloads
Published
How to Cite
Issue
Section
License
The Author(s) must make formal transfer of copyright for each article prior to publication in the International Journal of Contemporary Economics and Administrative Sciences. Such transfer enables the Journal to defend itself against plagiarism and other forms of copyright infringement. Your cooperation is appreciated. You agree that copyright of your article to be published in the International Journal of Contemporary Economics and Administrative Sciences is hereby transferred, throughout the World and for the full term and all extensions and renewals thereof, to International Journal of Contemporary Economics and Administrative Sciences.
The Author(s) reserve(s): (a) the trademark rights and patent rights, if any, and (b) the right to use all or part of the information contained in this article in future, non-commercial works of the Author's own, or, if the article is a "work-for-hire" and made within the scope of the Author's employment, the employer may use all or part of the information contained in this article for intra-company use, provided the usual acknowledgements are given regarding copyright notice and reference to the original publication.
The Author(s) warrant(s) that the article is Author's original work, and has not been published before. If excerpts from copyrighted works are included, the Author will obtain written permission from the copyright owners and shall credit the sources in the article. The author also warrants that the article contains no libelous or unlawful statements, and does not infringe on the rights of others. If the article was prepared jointly with other Author(s), the Author agrees to inform the co-Author(s) of the terms of the copyright transfer and to sign on their behalf; or in the case of a "work-for-hire" the employer or an authorized representative of the employer.
The journal is registered with the ISSN : 1925-4423.
IJCEAS is licensed under a Creative Commons Attribution 4.0 International License.
This license lets others distribute, remix, tweak, and build upon your work, even commercially, as long as they credit you for the original creation. This is the most accommodating of licenses offered. Recommended for maximum dissemination and use of licensed materials.
