Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure

Marco Fasan ()
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Marco Fasan: Ca’ Foscari University of Venice

Chapter 3 in Integrated Reporting, 2013, pp 41-57 from Springer

Abstract: Abstract This chapter aims at providing a comprehensive comparison between Annual Reports (ARs), Sustainability Reports (SRs) and Integrated Reports (IRs), focusing on their similarities and differences from an evolutionary perspective. In particular, it provides an argument for the main limitations AR has faced during recent years and of the main characteristics of SR, focusing in particular on the recent G4 guidelines from the Global Reporting Initiative. The IR, as framed in the Consultation Draft proposed by the International Integrated Reporting Council, can be considered the cutting-edge and probably the future of corporate disclosure. It is fundamental to compare it with previous forms of corporate disclosure in order to properly understand the current debate and to forecast its future development. IR presents some similarities with AR and SR, while at the same time introducing some relevant innovations, aimed at overcoming the limitations of the two traditional forms of reporting. Nevertheless, it still needs to undergo some scrutiny in order to become a widespread disclosure pattern.

Keywords: Annual Report; Credit Default Swap; Financial Capital; Global Reporting Initiative; Sustainability Report (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-02168-3_3

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DOI: 10.1007/978-3-319-02168-3_3

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