@inbook{32dd8f4b45b642f7b30365f564e93e17,
title = "Integrated Reporting: State of the Art and Future Perspectives: Towards Sustainable and Effective Governance Structures",
abstract = "The aim of this paper is to explore the limits in our understanding of the integrated reporting concept. In so doing, the study seeks to address four questions of: (1) what is integrated reporting; (2) why should companies report in an integrated way; (3) who is the audience of integrated reports and who prepares them; (4) how integrated reporting should be implemented. The results of literature review with respect to the research questions reveal existence of two competing and mutually exclusive research streams: business-case and sustainability. The paper identifies challenges for further development of integrated reporting and opportunities for future studies.",
keywords = "corporate social responsibility, corporate governance, Stakeholder theory, global reporting initiative, sustainability reporting",
author = "Maria Roszkowska-Menkes",
year = "2017",
doi = "10.1007/978-3-319-55206-4_12",
language = "English",
isbn = "978-3-319-55205-7",
series = "CSR. Sustainability, Ethics & Governance",
publisher = "Springer Cham",
pages = "223–246",
editor = "Maria Aluchna and Idowu, {Samuel O.}",
booktitle = "Responsible Corporate Governance",
}