The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development

• Main Author: Jordi Morros
• Format: Article
• Language: Catalan
• Published: OmniaScience 2016-02-01
• Series: Intangible Capital
• Subjects: Integrated reporting, IIRC, Sustainability reporting
• Online Access: http://www.intangiblecapital.org/index.php/ic/article/view/700

<p><strong>Purpose: </strong>The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.</p> <p><strong>Design/methodology/approach</strong>: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items.</p> <p><strong>Findings:</strong> The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices.</p> <p><strong>Research limitations/implications:</strong> The paper provide insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice.</p> <p><strong>Practical implications: </strong>Highlight how companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other non financial information.</p> <p><strong>Social implications: </strong>The main social implication is to promote the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value</p> <p><strong>Originality/value: </strong>This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.</p>