Investigation of Integrated Reporting As a New Approach of Corporate Reporting

Burcu Demirel () and Ibrahim Erol ()
Additional contact information
Burcu Demirel: Akdeniz University, FEAS Department of Business Administration Accounting-Financing USA
Ibrahim Erol: Akdeniz University, FEAS Department of Business Administration Accounting-Financing USA

International Journal of Business and Social Research, 2016, vol. 6, issue 10, 32-46

Abstract: When the recent history of financial, social, environmental and ethical reporting is examined, the idea that increasing expectations of shareholders and stakeholders on transparency and accountability can be met by a single report has great importance. Therefore, the integrated reporting issue after the sustainability reports is on the agenda. When we look at the development of integrated reporting and Corporate Reporting (CR), since integrated reporting has complicated theoretical background, organizations have difficulties to understand whether their report is an integrated one. So in this study we try to reveal basic principles, theoretical background and development process of integrated reporting. We look at globally the development of integrated reporting between the years 1999-2015 on Global Reporting Initiative (GRI) database and prepared visual tables showing the development of Integrated Reporting (IR) aiming to create positive contribute to CR literature. In the present study; we determine that in 2012 integrated reporting is made the most, large businesses prefer integrated reporting the most, integrated reporting is made in European region the most, and financial services sector is the sector publishing integrated report the most.

Keywords: GRI; integrated reporting; sustainability reporting; transparency. (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://thejournalofbusiness.org/index.php/site/article/view/1002/634 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lrc:larijb:v:6:y:2016:i:10:p:32-46

Access Statistics for this article

More articles in International Journal of Business and Social Research from LAR Center Press
Bibliographic data for series maintained by Al Hossain ().