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What is Integrated Reporting

Chapter 16
Cases on Developing Effective Research Plans for Communications and Information Science
A process founded on integrated thinking. It results in a periodic integrated report by an organization. Also, it informs about value creation process over time.
Published in Chapter:
The Role of Integrated Reporting in Efficient Communication and Dissemination of Information
Arian Matin (International Black Sea University, Georgia), Tornike Khoshtaria (Teaching University Geomedi, Georgia), and Dolores Gallardo Vázquez (University of Extremadura, Spain)
Copyright: © 2022 |Pages: 23
DOI: 10.4018/978-1-6684-4523-5.ch016
Abstract
This chapter seeks to explore integrated reporting (IR) and its impact on companies` operations. It establishes a methodological framework for the communication of social information in order to generate adequate guidelines capable of achieving a wide and extensive dissemination of information. The chapter is split into two sections with the first part investigating the determinants and outcomes of integrated reporting. The second subsection of the chapter covers the principles, elements, and characteristics of the information collected in the IR. Both sections are structured around the findings in the field and the review of the studies conducted about IR. Even though the chapter aims to uncover a comprehensive view of IR, an emphasis is placed on non-financial elements specifically the inclusion of accountability and sustainability in the reports. This chapter aims to provide a foundation for theoretical background where practitioners and researchers can refer to and develop further models examining IR from different perspectives.
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Chapter 17
Disclosure for Sustainability: The Case of Integrated Reporting
A concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term.
Published in Chapter: Disclosure for Sustainability: The Case of Integrated Reporting; From: Handbook of Research on Developing Sustainable Value in Economics, Finance, and Marketing
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Chapter 10
Integrated Reporting for Inclusive and Sustainable Global Capitalism
Is the amalgamation of traditional financial reporting, sustainability reporting and corporate governance disclosures aimed at enhancing the decision usefulness of modern corporate reporting.
Published in Chapter: Integrated Reporting for Inclusive and Sustainable Global Capitalism; From: Handbook of Research on Global Institutional Roles for Inclusive Development
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Chapter 8
Integrated Reports and Board Diversity: An International Perspective
A process founded in integrated thinking resulting in a periodic integrated report published by an organization about the value creation over time and other related concerns.
Published in Chapter: Integrated Reports and Board Diversity: An International Perspective; From: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
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Chapter 10
Sustainability and Justness for Transforming the Water Utility Companies' Business Models in the Circular Economy
A relatively new corporate reporting model that united in one report all statements and integrates their data with a strategic vision and focus on value creation and sustainability. There are three main components of Integrated reporting - value added, the business model, and the concept of the six capitals (financial, manufacturing, human, natural, social, human capital, and intellectual capital) is derived as a standalone value that is capable of creating value.
Published in Chapter: Sustainability and Justness for Transforming the Water Utility Companies' Business Models in the Circular Economy; From: Handbook of Research on Entrepreneurship Development and Opportunities in Circular Economy
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Chapter 5
Exploring Non-Financial Information Research: A Literature Mapping
Communication about how a company or organization's strategy, governance, performance, and prospects lead to the creation of value over the short, medium and long term.
Published in Chapter: Exploring Non-Financial Information Research: A Literature Mapping; From: Future Advancements for CSR and the Sustainable Development Goals in a Post-COVID-19 World
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