Integrated Reporting

Elaine Conway (), Fiona Robertson () and Iwi Ugiagbe-Green ()
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Elaine Conway: University of Derby
Fiona Robertson: Leeds Beckett University
Iwi Ugiagbe-Green: University of Leeds

A chapter in The Palgrave Handbook of Corporate Social Responsibility, 2021, pp 753-790 from Springer

Abstract: Abstract Integrated reporting (commonly abbreviated to ) is a form of corporate reporting which is growing in adoption and acceptance in many international financial markets. Conceived as a way for the firm to tell its own story of its purpose and value creation, it promotes financial and nonfinancial corporate reporting in a concise and holistic way, describing the firm’s reliance, use, and impact on six different capitals: financial, manufactured, intellectual, human, social/relationship, and natural. is designed to inform users of corporate reports of the inherent sustainability of the firm, across the short, medium, and longer term, encompassing its mission, vision, and business model. This chapter introduces the concept and evolution of , the perceived advantages and disadvantages of this form of corporate reporting, and the challenges in implementing it. The chapter also concludes with a discussion on current thinking on and its likely future direction.

Keywords: Integrated reporting; Corporate reporting; Integrated thinking; Financial and non-financial reporting; Siz capitals; Stakeholder accountability (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-42465-7_64

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DOI: 10.1007/978-3-030-42465-7_64

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