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Integrated reporting – a “one-size-?ts-all” solution!?

Jessica Knoll () and Anna Feigenbutz ()
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Jessica Knoll: Saarland University
Anna Feigenbutz: Saarland University

Managerial Economics, 2014, vol. 15, issue 2, 165-175

Abstract: In a world of constantly growing streams of information, extensive transparency in public and private environment as well as recent ?nancial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that considers these changes. Especially, the worldwide ?nancial crisis showed that a separated view on ?nancial and non-?nancial reporting and an orientation on solely short-term information are no longer appropriate for many stakeholders. Integrated Reporting – representing a symbiosis of ?nancial and non-?nancial information – might be a solution to satisfy the changing stakeholder needs. In order to establish this idea, the International Integrated Reporting Council (IIRC) was initiated aiming to provide quantitative and qualitative guidance in form of a framework for organizations on how to conduct integrated reporting. One of the main questions that arises within this context is whether IR is “a one size ?ts all”-solution or if there is a substantial need for sector-speci?c requirements. Therefore, this article provides not only a theoretical background on the concept of IR but also shows some results of experiences examining reporting habits of several, cross-sectoral companies participating in the IIRC’s pilot programme. Additionally, general and sector-speci?c requirements as well as chances, challenges and a prospect of IR have to be considered. This article analyses if a general framework on IR is suf?cient or if there is the necessity to work on sector-speci?c requirements.

Keywords: reporting; disclosures; accounting (search for similar items in EconPapers)
Date: 2014
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