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Corporate and integrated reporting: A functional perspective

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book , Article , Other literature type 01 Jan 2014Publisher:Greenleaf Publishing LimitedJournal:SSRN Electronic Journal (eissn: 1556-5068,

Authors: George Serafeim; Robert G. Eccles;

doi: 10.9774/gleaf.9781783532605_10 , 10.2139/ssrn.2388716 , 10.4324/9781351285407-9

Corporate and integrated reporting: A functional perspective

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Abstract

In this chapter, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform these functions effectively. We describe the concept of integrated reporting (IR) and why IR could be a superior mechanism to perform these functions. We will also argue that IR can contribute to more effective corporate stewardship. Moreover, we discuss, through case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in IR (Anglo American).

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Impact byBIP!

	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	89
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Top 1%
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 10%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Top 10%