THE INTEGRATED REPORTING: A PRESENTATION OF THE CURRENT STATE OF ART AND ASPECTS OF INTEGRATED REPORTING THAT NEED FURTHER DEVELOPMENT

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Abstract: This paper offers first of all a presentation of the current state of integrated reporting, with special emphasis to the proposal of the International Integrated Reporting Council, and in second instance a proposal of items that need further research in the field of the integrated reporting.

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.

Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items.

Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.

Keywords: Integrated reporting, IIRC & Sustainability reporting.

JEL Codes: M14: Corporate Culture • Diversity • Social Responsibility. M41: Accounting

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