Log in

Relevant bibliographies by topics / Integrated Reporting / Journal articles

To see the other types of publications on this topic, follow the link: Integrated Reporting.

Journal articles on the topic 'Integrated Reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Integrated Reporting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

SARIOĞLU, Mert, Ali Fatih DALKILIÇ, and Mustafa Gürol DURAK. "The Future of Corporate Reporting: Integrated Reporting." International Journal of Contemporary Economics and Administrative Sciences 9, no. 2 (2019): 327–47. https://doi.org/10.5281/zenodo.3596090.

Full text

Abstract:

Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess the reports separately to understand and make a decision on the actual performance of companies. Additionally, creating value side of t

APA, Harvard, Vancouver, ISO, and other styles

2

Malak, Bou Diab, El Hajj Wissam, and Bou Diab Vera. "Integrated Reporting: Case of Lebanon." International Journal of Management and Humanities (IJMH) 4, no. 6 (2020): 1–8. https://doi.org/10.35940/ijmh.E0490.024620.

Full text

Abstract:

Integrated thinking is the dynamic reflection of the relationships between the organization different operating and functional units and the capitals used as defined by the IIRC. The integrated decision making and actions that take short medium and long term value creation can be attained by adopting integrated thinking. Managers and employees must, however, be aware of a matrix of considerations that combines each of the six capitals (i.e. financial, manufactured, intellectual, human, social and natural) with each functional unit in an organization. Integrated reporting applies principles and

APA, Harvard, Vancouver, ISO, and other styles

3

ERBUĞA, Gökçe Sinem, and Ayşegül GÜRSOY. "A Sectoral Overview on the Integrated Reporting Practices in Türkiye." International Journal of Contemporary Economics and Administrative Sciences 13, no. 2 (2023): 760–77. https://doi.org/10.5281/zenodo.10476143.

Full text

Abstract:

In Türkiye, it has become an obligatory practice for companies listed in Borsa Istanbul (BIST), brokerage firms and portfolio management companies to make financial reporting in the period starting from 2005. Financial reporting means that companies share their financial information in order to support decision-making processes for both current and potential investors, fund holders and all kinds of creditors. Along with financial reporting, the results obtained regarding the economic activities of the companies and the results of these activities are shared with the public. Today, it is s

APA, Harvard, Vancouver, ISO, and other styles

4

KOVALCHUK, I.V. "Integrated corporate business reporting: challenges and prospects." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 27–36. https://doi.org/10.5281/zenodo.7624415.

Full text

Abstract:

The aim of the study. Investigate the analytical and regulatory support for the formation of integrated corporate reporting of business structures and the conceptual basis of its preparation; identify problems related to the development and implementation of integrated reporting model in the corporate sector; to analyze the development trends of the concept of integrated corporate reporting in the context of responding to global world challenges. Research methodology. During the research, general scientific and special methods were used, in particular: monographic – when reviewing litera

APA, Harvard, Vancouver, ISO, and other styles

5

Dian, Kurniawati. "The Effect of Implementation of Integrated Reporting on Company Value." Journal of Economics, Finance and Management Studies 05, no. 11 (2022): 3146–51. https://doi.org/10.5281/zenodo.7281882.

Full text

Abstract:

This study aims to find out how the effect of the application of integrated reporting elements on the reporting of LQ 45 companies listed on the Indonesia Stock Exchange in 2018 on company value in the period after the implementation of the integrated reporting element. Measurement of disclosure of integrated reporting elements using content elements developed by the International Integrated Reporting Committee in 2013. The content element of integrated reporting is identified through annual reports, sustainability reports, and information on the company's website. The samples in this stud

APA, Harvard, Vancouver, ISO, and other styles

6

Freidank, Carl-Christian, and Anne-Kathrin Hinze. "Corporate Governance Reporting versus Integrated Reporting." Controlling 26, no. 8-9 (2014): 453–62. http://dx.doi.org/10.15358/0935-0381_2014_8-9_453.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Błażyńska, Joanna. "Integrated Reporting - Changes in Company Reporting." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 94 (2018): 91–98. http://dx.doi.org/10.18276/frfu.2018.94/1-08.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Massingham, Rada, Peter Rex Massingham, and John Dumay. "Improving integrated reporting." Journal of Intellectual Capital 20, no. 1 (2019): 60–82. http://dx.doi.org/10.1108/jic-06-2018-0095.

Full text

Abstract:

Purpose The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically vague concepts may improve intangible asset disclosures (IAD) and increase uptake of the<IR> framework. Design/methodology/approach The paper is conceptual. The authors use organisational learning to theorise about the learning and growth perspective of the BSC, within the context of the pr

APA, Harvard, Vancouver, ISO, and other styles

9

P. Venugopala Rao, K., and Farha Ibrahim. "Corporate reporting behavior: Factors influencing the adoption of integrated reporting in India." Problems and Perspectives in Management 22, no. 2 (2024): 453–62. http://dx.doi.org/10.21511/ppm.22(2).2024.35.

Full text

Abstract:

Corporations have a responsibility to provide a fair view of their financial state to their stakeholders. To facilitate the reporting process, the IFRS recommends the integrated reporting framework, which firms may may adopt voluntarily. This study examines the motivations of management in voluntarily disclosing capitals-related information in annual reports of companies listed on the Nifty Metal Index and their willingness to adopt the IR framework. It also empirically investigates how a company’s long-term and short-term goals impact integrated reporting adoption. The Integrated Reporting Ca

APA, Harvard, Vancouver, ISO, and other styles

10

Abeysinghe, Chandrasiri. "Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013)." Colombo Business Journal 11, no. 2 (2020): 142. http://dx.doi.org/10.4038/cbj.v11i2.68.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Прозоров, Денис Вікторович. "ВІДОБРАЖЕННЯ ІНФОРМАЦІЇ ПРО КАПІТАЛИ В ІНТЕГРОВАНІЙ ЗВІТНОСТІ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (23 квітня 2021): 67–73. http://dx.doi.org/10.32620/cher.2021.1.08.

Full text

Abstract:

Formulation of problem. Meeting the needs of stakeholders for the disclosure of financial and non-financial information about the effectiveness of enterprises actualizes the solution of disclosure of information about the contribution of capital to the creation of value added in integrated reporting. The aim of the article is research of problems of formation of the integrated reporting and justification of scientific and methodical recommendations about reflecting indicators of the formation and use of capital in reporting. The object of the research is the process of the formating accounting

APA, Harvard, Vancouver, ISO, and other styles

12

Voskalo, V., and N. Voskalo. "Preconditions for Introducing Integrated Reporting in Ukraine." Economics, Entrepreneuship, Management 3, no. 2 (2016): 25–30. http://dx.doi.org/10.23939/eem2016.02.025.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Jhunjhunwala, Shital. "Beyond Financial Reporting-International Integrated Reporting Framework." Indian Journal of Corporate Governance 7, no. 1 (2014): 73–80. http://dx.doi.org/10.1177/0974686220140105.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Camodeca, Renato, and Alex Almici. "From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a." Problems and Perspectives in Management 15, no. 1 (2017): 150–57. http://dx.doi.org/10.21511/ppm.15(1-1).2017.01.

Full text

Abstract:

In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integr

APA, Harvard, Vancouver, ISO, and other styles

15

Nicolò, Domenico, and Maria Gabriella Baldarelli. "Toward an Integrated Segment Reporting: Between Tradition and Innovation." International Journal of Advances in Management and Economics 8, no. 6 (2019): 16–22. http://dx.doi.org/10.31270/ijame/v08/i06/2019/3.

Full text

Abstract:

This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder’s theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space" and in the "time" for corporate reporting in theory and in practice. Keywords: Environmental reporting, Integrated reporting, Social reporting, Segment reporting, Social segment reporting, Sustainability reporting.

APA, Harvard, Vancouver, ISO, and other styles

16

Serpeninova, Yuliia. "Integrated reporting: bibliometric landscape." Public Policy and Accounting, no. 1(5) (May 3, 2022): 23–31. http://dx.doi.org/10.26642/ppa-2022-1(4)-23-31.

Full text

Abstract:

The growing importance of non-financial disclosure and development of integrated reporting concept necessitates a formation of complex systematic theoretical background, in particular, by means of the bibliometric analysis. Use of special software (VOSviewer, SciVal, Publish or Perish, inbuilt database analysis tools in Scopus, Web of Science and GoogleScholar; Google Trends and Google Books Ngram Viewer) expands the analytical capabilities of bibliometric analysis and helps to cover the entire array of existing papers on integrated reporting. In particular, this paper covers: the assessment o

APA, Harvard, Vancouver, ISO, and other styles

17

Mitrovic, Ranka, Ana Jurcic, and Dragana Trifunovic. ""Integrated Reporting In Smes "." Annales Universitatis Apulensis Series Oeconomica 1, no. 19 (2017): 58–64. http://dx.doi.org/10.29302/oeconomica.2017.19.1.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Park, Eun joo, Hyoung Tae An, Yeon Bok Kim, and Yun Hyeok Choi. "Determinants of Integrated Reporting." Academic Society of Global Business Administration 13, no. 4 (2016): 135–57. http://dx.doi.org/10.38115/asgba.2016.13.4.135.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Bek-Gaik, Bogusława. "Integrated reporting - selected issues." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 77 (2015): 479–91. http://dx.doi.org/10.18276/frfu.2015.77-49.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Agustia, Dian, Dewi Sriani, Hendro Wicaksono, and Lindawati Gani. "INTEGRATED REPORTING QUALITY ASSESSMENT." Journal of Security and Sustainability Issues 10, no. 1 (2020): 47–59. http://dx.doi.org/10.9770/jssi.2020.10.1(4).

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Satsuk, T. P. "Integrated corporate reporting structure." Bulletin of scientific research results, no. 4 (December 2020): 101–10. http://dx.doi.org/10.20295/2223-9987-2020-4-101-110.

Full text

Abstract:

Objective: To analyze the concepts, principles, and structure of integrated corporate reporting and propose modifications to the integrated reporting elements. Methods: Comparative analysis, structuring and generalization of material, statistical methods and a system approach are used. Results: The analysis of the drivers of historical development of reporting made it possible to structure the prerequisites for the genesis of integrated reporting, which should be prepared as a separate report and include seven interrelated content elements, pursuant to the international integrated reporting st

APA, Harvard, Vancouver, ISO, and other styles

22

Kamp-Roelands, A. E. M. "Integrated reporting en assurance." Maandblad Voor Accountancy en Bedrijfseconomie 85, no. 11 (2011): 552–62. http://dx.doi.org/10.5117/mab.85.12868.

Full text

Abstract:

In dit beschouwend artikel worden enkele belangrijke uitdagingen voor assurance bij geïntegreerde verslaggeving besproken. Er wordt ingegaan op de historische ontwikkeling van richtlijnen voor assurance-opdrachten, de huidige context van assurance-opdrachten bij maatschappelijke verslaggeving, de belangrijkste uitdagingen vanuit het raamwerk voor geïntegreerde verslaggeving, dat inmiddels door het International Integrated Reporting Committee wordt ontwikkeld, en suggesties voor praktische oplossingen.

APA, Harvard, Vancouver, ISO, and other styles

23

Rodríguez-Gutiérrez, Pablo, Carmen Correa, and Carlos Larrinaga. "Is integrated reporting transformative?" Sustainability Accounting, Management and Policy Journal 10, no. 3 (2019): 617–44. http://dx.doi.org/10.1108/sampj-12-2017-0156.

Full text

Abstract:

Purpose This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach Drawing on the concept of design archetype, this study conducts an exploratory interpretative based on qualitative semi-structured interviews and documentary analysis. The study is based on the Spanish integrated reporting field. Findings This study reveals that IIRC framework lacks the transformative potential to become an environmental disturbance for corpor

APA, Harvard, Vancouver, ISO, and other styles

24

Aletkin, Pavel, and Elena Astrakhantseva. "AUDIT OF INTEGRATED REPORTING." Scientific Review: Theory and Practice 9, no. 7 (2019): 1073–85. http://dx.doi.org/10.35679/2226-0226-2019-9-7-1073-1085.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Günther, Finn. "Integrated Reporting - Integrierte Berichterstattung." Controlling 24, no. 8-9 (2012): 494–96. http://dx.doi.org/10.15358/0935-0381-2012-8-9-494.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Sapozhnikova, Natalia Glebovna, and Elvia Burkhan Khudhur Mohammed Ali. "ON INTEGRATED CORPORATE REPORTING." Современная экономика проблемы и решения, no. 2 (2017): 85–95. http://dx.doi.org/10.17308/meps.2017.02/1608.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Liudmila, Khoruzhy Tatyana Gupalova Valery Khoruzhiy. "BALANCE IN INTEGRATED REPORTING." INDO AMERICAN JOURNAL OF PHARMACEUTICAL SCIENCES o6, no. 07 (2019): 13756–60. https://doi.org/10.5281/zenodo.3351250.

Full text

Abstract:

<em>The article proposes a specially designed form of balance in the formation of integrated reporting organizations on the basis of accounting data structured by strategic objectives. In the author's method of solving the organizational and methodological problem of providing a wide range of interested users with a sufficient amount of information in a concentrated form, the emphasis is on reflecting the necessary elements in the asset and liability balance sheet for strategic areas of development, commitments and interaction on projects and programs that affect the economic, environmenta

APA, Harvard, Vancouver, ISO, and other styles

28

Kamp-Roelands, A. E. M. "Integrated reporting en assurance." Maandblad Voor Accountancy en Bedrijfseconomie 85, no. (11) (2011): 552–62. https://doi.org/10.5117/mab.85.12868.

Full text

Abstract:

In dit beschouwend artikel worden enkele belangrijke uitdagingen voor assurance bij geïntegreerde verslaggeving besproken. Er wordt ingegaan op de historische ontwikkeling van richtlijnen voor assurance-opdrachten, de huidige context van assurance-opdrachten bij maatschappelijke verslaggeving, de belangrijkste uitdagingen vanuit het raamwerk voor geïntegreerde verslaggeving, dat inmiddels door het International Integrated Reporting Committee wordt ontwikkeld, en suggesties voor praktische oplossingen.

APA, Harvard, Vancouver, ISO, and other styles

29

Soyka, Peter A. "The International Integrated Reporting Council (IIRC) Integrated Reporting Framework: Toward Better Sustainability Reporting and (Way) Beyond." Environmental Quality Management 23, no. 2 (2013): 1–14. http://dx.doi.org/10.1002/tqem.21357.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Dr., Jayesh K. Pandya. "Integrated Reporting: Communicating Value Creation." RESEARCH REVIEW International Journal of Multidisciplinary 03, no. 06 (2018): 408–12. https://doi.org/10.5281/zenodo.1293926.

Full text

Abstract:

In the age of globalization, increased mutual dependency amongst the nations, advances in Information and technology, population growth and mounting worldwide consumption, the world scenario has changed. In such situation the corporate houses all over the world including India have developed new business models and strategies to do business and remain successful so as to create value for the stakeholders. Today, an organization operates keeping in mind the society and economy as a whole by means of sustainable strategy. It believes in concept of inclusive growth. Keeping the pace with the chan

APA, Harvard, Vancouver, ISO, and other styles

31

Mejbel, Ahmed Khaled, and Dr Amal Mohammed Salman. "THE IMPACT OF INTEGRATED REPORTING ON COMPANY CONTINUITY." International journal of business and management sciences 04, no. 03 (2024): 8–32. http://dx.doi.org/10.55640/ijbms-04-03-01.

Full text

Abstract:

The research aims to analyze and measure the impact of preparing integrated reports on company continuity in the banking sector by addressing the concept of continuity and its importance for companies in light of a new approach to accounting disclosure. The importance of the research comes from the fact that accounting disclosure is no longer limited to providing financial information that characterizes... With objectivity, which is compatible with the capabilities of the ordinary investor, but extends to include a broader range of information that requires extensive knowledge and knowledge by

APA, Harvard, Vancouver, ISO, and other styles

32

Alvina, Katarina, and Hendra Wijaya. "PENGARUH PELAPORAN TERINTEGRASI TERHADAP KUALITAS LABA DENGAN BIAYA KEAGENAN SEBAGAI PEMODERASI." Jurnal Riset Akuntansi (JUARA) 11, no. 2 (2021): 206–26. http://dx.doi.org/10.36733/juara.v11i2.2834.

Full text

Abstract:

Integrated reporting combines information about company's governance, performance, strategy, and future prospects that reflect the company's activities. As the voluntary integrated reporting practice increases, the global issue related to that is about the integrated reporting’s future implications, particularly the accounting information. In Indonesia, companies that are ready for integrated reporting are the winners the Sustainability Reporting Awards (SRA). Implementation of integrated reporting can improve earnings quality. This research is to provide evidence for the effect of integrated

APA, Harvard, Vancouver, ISO, and other styles

33

Matemane, Reon, and Rozane Wentzel. "Integrated reporting and financial performance of South African listed banks." Banks and Bank Systems 14, no. 2 (2019): 128–39. http://dx.doi.org/10.21511/bbs.14(2).2019.11.

Full text

Abstract:

The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudin

APA, Harvard, Vancouver, ISO, and other styles

34

Lal Bhasin, Madan. "Integrated Reporting: A New Paradigm of Corporate Reporting." International Convergence Management Association 5, no. 2 (2017): 10–32. http://dx.doi.org/10.20482/jemm.2017.5.2.10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

1Dr., Samson Ojeme Samuel, Isaac Ukarin 2Dr., Olasebikan Ogunsanya 3Clement, and Rasaki Olaowo 4Olatunde. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE: A REVIEW OF LITERATURE." International Journal of Marketing & Financial Management 11, no. 2 (2023): 33–45. https://doi.org/10.5281/zenodo.10900125.

Full text

Abstract:

<strong><em>Aim:</em></strong><em> This work explores the nexus between the implementation of integrated reporting (IR) and the resultant influence on financial performance. This work is motivated by the growing call for the adoption of integrated reporting (IR). The study therefore seeks to establish a basis for influencing the adoption of integrated reporting (IR) or its rejection.</em> <strong><em>Methodology: </em></strong><em>The study is a conceptual paper that utilized library research and review of past empirical studies to arrive at conclusion and recommendation.</em> <strong><em>Find

APA, Harvard, Vancouver, ISO, and other styles

36

Erol, Ibrahim, and Burcu Demirel. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting." International Journal of Business and Social Research 6, no. 10 (2016): 32. http://dx.doi.org/10.18533/ijbsr.v6i10.1002.

Full text

Abstract:

<p>When the recent history of financial, social, environmental and ethical reporting is examined, the idea that increasing expectations of shareholders and stakeholders on transparency and accountability can be met by a single report has great importance. Therefore, the integrated reporting issue after the sustainability reports is on the agenda. When we look at the development of integrated reporting and Corporate Reporting (CR), since integrated reporting has complicated theoretical background, organizations have difficulties to understand whether their report is an integrated one. So

APA, Harvard, Vancouver, ISO, and other styles

37

Kerr, Jennifer, Paul Rouse, and Charl de Villiers. "Sustainability reporting integrated into management control systems." Pacific Accounting Review 27, no. 2 (2015): 189–207. http://dx.doi.org/10.1108/par-08-2012-0034.

Full text

Abstract:

Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations. Findings – The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures

APA, Harvard, Vancouver, ISO, and other styles

38

Al-Halfy, Haider Kh Kh. "Integrated Reporting as an Innovative Model of Corporate Reporting." Теория и практика общественного развития, no. 7 (July 26, 2023): 154–61. http://dx.doi.org/10.24158/tipor.2023.7.20.

Full text

Abstract:

The study aims to investigate the role of modern approaches to the formation of integrated reporting and to specify the mechanisms of its compilation. The essence of this type of innovative form of self-control is de-scribed, as well as its main elements. The main qualitative characteristics of integrated corporate reporting are specified. Generalized classification of approaches to its preparation is elaborated. For example, general (uni-versal) integrated reporting is singled out as the most significant; reporting in the circular economy paradigm; reporting in the paradigm of sustainable dev

APA, Harvard, Vancouver, ISO, and other styles

39

GNYLYTSKA, Larysa, and Kostiantyn BEZVERKHIY. "Audit of integrated corporate reporting." Fìnansi Ukraïni 2022, no. 9 (2022): 98–114. http://dx.doi.org/10.33763/finukr2022.09.098.

Full text

Abstract:

Introduction. The lack of uniform approaches to the audit of integrated corporate reporting reduces its credibility, which negatively affects the quality of making relevant management decisions by all stakeholders. Problem Statement. To date, there are no mandatory legal requirements for audit of integrated corporate reporting by independent auditors in Ukraine, and therefore the organizational support for the audit of such reporting has not been developed. This actualizes the need to substantiate and develop the concept of audit of integrated corporate reporting. Purpose. The formation of con

APA, Harvard, Vancouver, ISO, and other styles

40

Ren, Chao. "Integrated Reporting and Integrated thinking: Wagging the tail." Academy of Management Proceedings 2021, no. 1 (2021): 12279. http://dx.doi.org/10.5465/ambpp.2021.12279abstract.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Singh, Nikita, F. Owen Skae, and Noel Pearse. "Systems Thinking and Integrated Thinking for Integrated Reporting." European Conference on Management Leadership and Governance 18, no. 1 (2022): 373–81. http://dx.doi.org/10.34190/ecmlg.18.1.684.

Full text

Abstract:

Industries and institutions are under pressure to do no harm in their processes of value creation, capture and delivery whilst actively limiting the harm their operations cause. As a consequence, and in the quest for more accountable, sustainable and humane behaviour, industries and institutions are being increasingly called upon to report on their operations in an integrated manner. Integrated reports combine information on the financial and non-financial aspects of firm performance with the purpose of showing how an organisation creates, preserves or erodes value over time. Such a report is

APA, Harvard, Vancouver, ISO, and other styles

42

Serpeninova, Yuliia. "Historical genesis of integrated reporting." Herald of Economics, no. 1 (June 1, 2022): 130. http://dx.doi.org/10.35774/visnyk2022.01.130.

Full text

Abstract:

Introduction. Integrated reporting provides more opportunities to meet the needs of different stakeholders in financial and non-financial information on key aspects of business. An integral part of the study of the theoretical and methodological basis of integrated reporting is the analysis of the main stages of its historical genesis, which allows to identify key events that set the vectors for the development of the concept of integrated reporting. The purpose of the study is to formalize the stages of the historical genesis of integrated reporting based on the systematization of existing ap

APA, Harvard, Vancouver, ISO, and other styles

43

Bochenek, Magdalena. "Analysis of the integrated reporting use in EU countries." Problems and Perspectives in Management 18, no. 3 (2020): 106–17. http://dx.doi.org/10.21511/ppm.18(3).2020.09.

Full text

Abstract:

Integrated reporting (IR) is an important element in the development of corporate reporting in the European Union (EU). It turns out that stakeholders need not only financial but also non-financial information about the company. Due to changes in the environment, the role of CSR is growing. Enterprises undertake more and more pro-social and pro-environmental activities. European countries and organizations introduce regulations and recommendations that are to improve and standardize IR. The article aims to present IR within the EU and analyze the relationship between the number of reports prep

APA, Harvard, Vancouver, ISO, and other styles

44

Muttakin, Mohammad Badrul, Dessalegn Mihret, Tesfaye Taddese Lemma, and Arifur Khan. "Integrated reporting, financial reporting quality and cost of debt." International Journal of Accounting & Information Management 28, no. 3 (2020): 517–34. http://dx.doi.org/10.1108/ijaim-10-2019-0124.

Full text

Abstract:

Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors develop models that link IR and financial reporting quality with a firm’s cost of debt.

APA, Harvard, Vancouver, ISO, and other styles

45

Wen, Luk Pui, Yap Kiew Heong, Angeline, and Lim Chee Hooi, Simon. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE." Management and Accounting Review (MAR) 16, no. 2 (2017): 101. http://dx.doi.org/10.24191/mar.v16i2.647.

Full text

Abstract:

ABSTRACT   Although the consciousness of Integrated Reporting (IR) is increasing within Malaysian companies, how IR creates value for their business is not completely understood. This paper attempts to investigate the potential contribution of IR implementation to the financial performance of the top 50 Malaysian public listed companies during the period of 2012 to 2015. The eight (8) IR content elements from the International Integrated Reporting Council (IIRC) framework are examined to predict the adoption rate of IR in relation to financial performance. This includes discl

APA, Harvard, Vancouver, ISO, and other styles

46

Shevchuk, Nataliіa. "Prerequisites for integrated reporting development." Herald of Ternopil National Economic University, no. 4(94) (December 3, 2019): 116–26. http://dx.doi.org/10.35774/visnyk2019.04.116.

Full text

Abstract:

The article provides an analytical review of the accounting literature and other scientific sources, which allowed highlighting the main stages of the development of financial statements, determining the historical and practical prerequisites for the formation of integrated reporting and outlining the basic requirements for information reporting capabilities. The purpose of the study is the conceptual understanding of the integrated reporting evolvement. General scientific and special economic research methods, such as dialectical and abstract and logical ones are used to systematize available

APA, Harvard, Vancouver, ISO, and other styles

47

Pfizenmayer, Ralf. "Integrated Reporting für den Mittelstand." Controlling 26, no. 8-9 (2014): 470–78. http://dx.doi.org/10.15358/0935-0381_2014_8-9_470.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Zyznarska-Dworczak, Beata. "THE RELIABILITY OF INTEGRATED REPORTING." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 503 (2018): 494–502. http://dx.doi.org/10.15611/pn.2018.503.44.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

HURGHIS, Rares. "Integrated reporting and board features." Audit Financiar 15, no. 145 (2017): 83. http://dx.doi.org/10.20869/auditf/2017/145/83.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Caliskan, Arzu Ozsozgun, and Emel Esen. "Corporate culture in integrated reporting." Pressacademia 9, no. 9 (2019): 6–8. http://dx.doi.org/10.17261/pressacademia.2019.1055.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!