Reporting and Investor Relations

Dirk Schoenmaker and Willem Schramade
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Willem Schramade: Nyenrode Business University

Chapter 17 in Corporate Finance for Long-Term Value, 2023, pp 497-540 from Springer

Abstract: Abstract Financial reporting and investor relations serve important roles as a means of communication between corporate management and the company’s stakeholders, including investors. This chapter outlines why reporting matters, and how it falls short. It also shows how integrated reporting (combining financial, social and environmental value) might be an improvement. Integrated reporting is about understanding how an organisation creates integrated value and how its activities affect the capitals (human, social and natural capitals, next to financial capital) it relies upon for this. Emerging international sustainability reporting standards will spur integrated reporting. Ultimately, integrated reporting is related to integrated thinking, which takes into account the connectivity and interdependencies between the financial, social, human and environmental capitals that affect an organisation’s ability to create integrated value over time. But investors are slow to ask questions about this new information, as their main focus is still on the financials.

Keywords: Assurance; Auditor; Book value; Connectivity; Efficiency ratios; Financial capital; Financial reporting; Financial statement analysis; Going concern; Human capital; Intangibles; Intangible assets; Integrated reporting; Integrated thinking; Integrated value; Interdependencies; International sustainability reporting standards; Investor relations; Limited assurance; Liquidity ratios; Market value; Materiality; Natural capitals; Net working capital (NWC); Profitability ratios; Reasonable assurance; Six capitals; Social capital; Valuation ratios (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/978-3-031-35009-2_17

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