Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?

Adriana Tiron-Tudor, Diana-Lavinia Martin () and Teodora Viorica Farcas ()
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Adriana Tiron-Tudor: Babes-Bolyai University
Diana-Lavinia Martin: Babes-Bolyai University
Teodora Viorica Farcas: Babes-Bolyai University
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Chapter Chapter 13 in Integrated Reporting, 2019, pp 241-263 from Springer

Abstract: Abstract The new trend in corporate reporting is the integrated reporting ( ), who integrates financial information with the information on the environment, society and governance (ESG) in a single report (Eccles et al. One report: Integrated reporting for a sustainable strategy. Wiley, Hoboken, NJ, 2010). discloses information related to social, environmental, human and natural capitals, seemingly information disclosed also in sustainability reporting ( ). Therefore, an analysis of overlapping information into these two types of reports should clarify this. Thus, this chapter aims to answer to the following question: How will the disclosures around social/environmental/human, social/natural capitals differ between (IIRC-type) integrated reports and (GRI-type) sustainability reports? The design of this research is based on the specifics of social, environmental, human and natural capitals information contained by and . We developed a case study based on the Integrating reporting and Sustainability reporting of Generali Group. There are analyzed the main elements requested by the two reporting frameworks in order to see the overlaps. Even though, a degree of prolix is identified by the coexistence of the two types of reports, there is still a need of along with the .

Date: 2019
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DOI: 10.1007/978-3-030-01719-4_13

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