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.
| Original language | English |
|---|---|
| Title of host publication | Responsible Corporate Governance |
| Editors | Maria Aluchna, Samuel O. Idowu |
| Publisher | Springer Cham |
| Pages | 223–246 |
| ISBN (Electronic) | 978-3-319-55206-4 |
| ISBN (Print) | 978-3-319-55205-7, 978-3-319-85596-7 |
| DOIs | |
| Publication status | Published - 2017 |
| Externally published | Yes |
Publication series
| Name | CSR. Sustainability, Ethics & Governance |
|---|---|
| Publisher | Springer Cham |
| ISSN (Print) | 2196-7075 |
| ISSN (Electronic) | 2196-7083 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 9 Industry, Innovation, and Infrastructure -
SDG 12 Responsible Consumption and Production
Keywords
- corporate social responsibility
- corporate governance
- Stakeholder theory
- global reporting initiative
- sustainability reporting
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