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: 334
EISBN13: 9781668471838|DOI: 10.4018/978-1-6684-4523-5.ch016
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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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