Capturing non-financial information in integrated reporting

Tanya Kumari and Theresa Nithila Vincent

International Journal of Business Information Systems, 2022, vol. 40, issue 1, 98-116

Abstract: In the contemporary business scenario, integrated reporting is a transformational form of corporate reporting. Integrated reporting provides material and substantial information about an entity's prospects, governance, strategy and actions that serve as a reflection of social and commercial viability within the holistic environment in which it operates (IIRC, 2013). Thus, in integrated reports, along with financial information the critical non-financial aspects that affect the reputation, performance and sustainability of the firm are also required to be reported by companies. While regulations are instituted for compulsory divulgence of non-financial information as part of annual reports, there is a lot of ambiguity regarding the non- financial items to be included and the manner of reporting. This paper delineates the non-financial capital components for disclosure in integrated reports. It also discusses the current practices of integrated reporting world over, which will help organisations gain clarity in presenting the non-financial items under different heads of non-financial capitals.

Keywords: integrated reporting; non-financial capital; International Integrated Reporting Council; IIRC; global reporting initiative. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbisy:v:40:y:2022:i:1:p:98-116

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