Integrated Reporting: State of the Art and Future Perspectives

Maria Roszkowska-Menkes ()
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Maria Roszkowska-Menkes: Warsaw School of Economics

A chapter in Responsible Corporate Governance, 2017, pp 223-246 from Springer

Abstract: Abstract The aim of this paper is to explore the limits in our understanding of the integrated reporting concept. In so doing, the study seeks to address four questions of: (1) what is integrated reporting; (2) why should companies report in an integrated way; (3) who is the audience of integrated reports and who prepares them; (4) how integrated reporting should be implemented. The results of literature review with respect to the research questions reveal existence of two competing and mutually exclusive research streams: business-case and sustainability. The paper identifies challenges for further development of integrated reporting and opportunities for future studies.

Keywords: Corporate Social Responsibility; Corporate Governance; Stakeholder Theory; Global Reporting Initiative; Sustainability Reporting (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-55206-4_12

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DOI: 10.1007/978-3-319-55206-4_12

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