Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation
Can Tansel Kaya (),
A. Engin Erguden () and
Zafer Sayar A.r ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 1, 29-34
Primary objective of businesses have solely been improving financial performance specifically maximizing the wealth of shareholders. While measures employed in performance evaluation have the ability to reveal performance, numerical values may lack indication with regard to value creation. Over time, materialistic focus of businesses has shifted towards a more value-creation oriented bundle of factors. Today’s competitive environment challenges businesses with so many threats one which is to be sustainable. The aim of this paper is to thoroughly analyze the use of Integrated Reporting as a strategic tool to achieve sustainability and sustainable value creation.
Keywords: Integrated Reporting; Corporate Governance (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:6:y:2016:i:1:p:29-34
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