Le Reporting intégré: motivations et éléments de rupture

Elisabetta Magnaghi
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Elisabetta Magnaghi: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This paper analyzes the project of the Integrated Report of the IIRC (International Integrated Reporting Council) whose problematic for excess data disjointed issued by companies, some addition to binding, as the annual accountsand the report management of listed companies, and others, such as reports on social responsibility or sustainability, voluntary. All this information is currently scattered and suffers from a lack of conciseness and possibility to assessing of the organization's ability to create value in the short, medium and long term. Documents issued by the IIRC for consultation and reporting practices of both companies, Danone and ENI, are presented and analyzed in order to identify points of rupture with the traditional model and reporting and the actual motivations of these companies adopt integrated reporting. Both multinationals listed are part of a pilot group to test the conceptual framework of the Integrated Report, prepared by the IIRC, during the year 2013.

Keywords: Integrated Reporting; Value creation; Stakeholders; Framework; Reporting intégré; Création de valeur; Parties prenantes; Cadre conceptuel (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899741
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899741

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