Integrated Reporting: The Global Scenario

Prashanta Athma and N Rajyalaxmi

The IUP Journal of Accounting Research and Audit Practices, 2013, vol. XII, issue 3, 7-18

Abstract: According to the Companies Act, 1956, it is mandatory for every company in India to present its financial performance reports annually to its stakeholders. The information about non-financial matters relating to environment, governance and social performance are presented as Sustainability Report. Nowadays, companies in several countries are adopting a new method of reporting called Integrated Reporting where financial and sustainability reports are integrated and presented in a single report to give a clear picture of the company. Creating awareness about integrated reporting, and its importance as a better communication tool between the companies and the investors would enhance the company’s reputation and long-term sustainability of the business.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:12:y:2013:i:3:p:7-18

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