Is Integrated Reporting Calling for Integrated Auditing?

Can Tansel Kaya, Burcu Birol and NidaTüregün

International Journal of Management Sciences, 2014, vol. 4, issue 11, 531-537

Abstract: Integrated reporting is constructed upon the notion, which accepts financial and non-financial information as the inseparable part of general management function. Sustainability has become the principal challenge for corporations in today‘s unforgivingly aggressive business environment. It is argued that the businesses who are able to adapt their ways of operating with an integrating focus will be able to see not only the big picture but will make proactive decisions in order to survive as well. This paper introduces integrated reporting with its historical roots and gives a brief literature review. Additionally, basic elements required for the formation of integrated report and its practicability is discussed. Thus, the aim of this study is to display the ways to implement integrated reporting and call attention to the expected changing trends in the world of auditing in the light of the changing nature of reporting.

Keywords: Integrated Reporting; Financial Reporting; Sustainability; Social Responsibility; ESG (environmental; social; and governance); Accounting; Auditing; Risk Identification and Measurement. (search for similar items in EconPapers)
Date: 2014
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