The cultural system and integrated reporting

Isabel-María García-Sánchez, Lázaro Rodríguez-Ariza and José-Valeriano Frías-Aceituno

International Business Review, 2013, vol. 22, issue 5, 828-838

Abstract: The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, management, corporate governance and sustainability record. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating decision-taking by different stakeholders.

Keywords: Corporate social responsibility reporting; Cultural system; Financial reports; Information disclosure; Integrated reporting (search for similar items in EconPapers)
JEL-codes: M14 M40 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (24)

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DOI: 10.1016/j.ibusrev.2013.01.007

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