Unternehmensberichterstattung und Digitalisierung – aktuelle Entwicklungen und Herausforderungen

Klaus Singer (), Christian Wullenkord () and Jan-Raphael Gritzmacher ()
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Klaus Singer: ASE Bucuresti
Christian Wullenkord: Mazars GmbH & Co. KG
Jan-Raphael Gritzmacher: EBS Universität für Wirtschaft und Recht

Zeitschrift für interdisziplinäre ökonomische Forschung, 2018, issue 1, 4-14

Abstract: Digitization is one of the biggest drivers for changing business environment and economy. Available information on corporations and their performance is growing constantly as digitization, the WWW and the acceleration of data processing are acting as a catalyst for information. Current corporate reporting practice is facing criticism, as such reports are missing decision-useful information and are issued to late. Corporate reporting focused in the past on submitting financial information and neglected non-financial value drivers. Current corporate reporting must be developed to react to the altered environment and changed information need by stakeholders. Recent developments, especially stipulated by digitization, are now changing the reporting practice. The paper gives an overview of the current status-quo of corporate reporting including critics and possible responses as its describing new concepts, like Integrated Reporting and Core & More, and amendments to modernize corporate reporting.

Keywords: Corporate Reporting; Digitization; Accounting; Sustainability; CSR (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ris:zfioef:0109

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