The Future of Corporate Reporting: Integrated Reporting

International Journal of Contemporary Economics and Administrative Sciences

View Publication Info
 
 
Field Value
 
Title The Future of Corporate Reporting: Integrated Reporting
 
Creator Sarıoğlu, Mert
Dalkılıç, Ali Fatih
Durak, Mustafa Gürol
 
Description In the today’s business world, it is inevitable to be affected by the rapid changes in terms of companies. Without doubt that the current reporting practices have been impressed by changes as well. Though all stakeholders want to be informed more in a simplest way, many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess them separately to see entire story. Additionally, creating value side of current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as “Integrated Reporting” (IR) that combines the all pieces of puzzle. It isn’t only integrated both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. Accordingly, the aim of this study is to emphasize advancements in corporate reporting towards the IR. Also, it aims to explain its meaning, main aspects, and effect on the business environment. Today, companies should comply with IR, and this study is essential to contribute to the literature, subsequent studies, and companies and organization.
 
Keywords: Corporate Reporting, Integrated Reporting
JEL Classification Codes: M40, M49
 
Publisher International Journal of Contemporary Economics and Administrative Sciences
 
Date 2019-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://www.ijceas.com/index.php/ijceas/article/view/303
10.5281/zenodo.3596090
 
Source International Journal of Contemporary Economics and Administrative Sciences; Vol 9 No 2 (2019): IJCEAS; 327-347
1925-4423
 
Language eng
 
Relation http://www.ijceas.com/index.php/ijceas/article/view/303/231
 
Rights Copyright (c) 2019 International Journal of Contemporary Economics and Administrative Sciences
http://creativecommons.org/licenses/by/4.0
 

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