کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1013863 939333 2016 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The business case for integrated reporting: Insights from leading practitioners, regulators, and academics
ترجمه فارسی عنوان
مورد کسب و کار برای گزارش یکپارچه: دیدگاه هایی از پزشکان برجسته، تنظیم کنندگان و دانشگاهیان
کلمات کلیدی
گزارشگری یکپارچه؛ IIRC؛ ESG گزارش؛ افشای غیر مالی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
چکیده انگلیسی

Integrated reporting, a new development in the reporting landscape, seeks to concisely communicate a firm's value through a more holistic picture that integrates financial and non-financial information. This practice is in its infancy in the United States and Europe, with many firms unsure of what integrated reporting is, what its benefits are, and even how to set it up. Drawing upon transcripts from 19 unstructured panel interviews at a global symposium on the subject, we discuss the business case for integrated reporting, as well as the multitude of challenges a firm faces when beginning its integrated reporting journey. We also summarize experiences and tips from interviewees on the need for integrated thinking, the most effective use of the International Integrated Reporting Council's framework, the best way to obtain high-quality data, the ideal audience of such reports, and the options for report assurance.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Business Horizons - Volume 59, Issue 3, May–June 2016, Pages 273–283
نویسندگان
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