Integrated reporting: A new approach to corporate reporting and management
Integrated reporting is an opportunity to present a comprehensive picture of one's business in a clear, concise, coherent and comparable way. The idea of an integrated reporting and integration with non-financial data in the annual reports has many advantages and benefits compared to the curren...
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Association of Serbian Banks
2015-01-01
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doaj-e84a6ecdcd5f4958b23e6b97e3423e362020-11-24T22:50:21ZengAssociation of Serbian BanksBankarstvo1451-43542466-54952015-01-01444628710.5937/bankarstvo1504062P1451-43541504062PIntegrated reporting: A new approach to corporate reporting and managementProšić Danica0Master World dooIntegrated reporting is an opportunity to present a comprehensive picture of one's business in a clear, concise, coherent and comparable way. The idea of an integrated reporting and integration with non-financial data in the annual reports has many advantages and benefits compared to the current model of corporate reporting. Such approach enables us to consider the material issues facing our business and the community, and show how we create value for shareholders and society as a whole. At the same time, it also poses many new challenges, dilemmas and issues, at both accounting and managerial level. Among the key issues are those related to standards of reporting on non-financial aspects of business, methods of integrating financial and non- financial data and encouraging management to opt for modern and balanced reporting concept oriented towards the future, when the model is still being improved. Integrated reporting will be on the agenda of those companies in which top managers have recognized and understood the tangible benefits and sophistication of corporate reporting.http://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2015/1451-43541504062P.pdfintegrated reportingIIRCnon-financial variablesbusiness modelaccounting performancestrategy |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Prošić Danica |
spellingShingle |
Prošić Danica Integrated reporting: A new approach to corporate reporting and management Bankarstvo integrated reporting IIRC non-financial variables business model accounting performance strategy |
author_facet |
Prošić Danica |
author_sort |
Prošić Danica |
title |
Integrated reporting: A new approach to corporate reporting and management |
title_short |
Integrated reporting: A new approach to corporate reporting and management |
title_full |
Integrated reporting: A new approach to corporate reporting and management |
title_fullStr |
Integrated reporting: A new approach to corporate reporting and management |
title_full_unstemmed |
Integrated reporting: A new approach to corporate reporting and management |
title_sort |
integrated reporting: a new approach to corporate reporting and management |
publisher |
Association of Serbian Banks |
series |
Bankarstvo |
issn |
1451-4354 2466-5495 |
publishDate |
2015-01-01 |
description |
Integrated reporting is an opportunity to present a comprehensive picture of one's business in a clear, concise, coherent and comparable way. The idea of an integrated reporting and integration with non-financial data in the annual reports has many advantages and benefits compared to the current model of corporate reporting. Such approach enables us to consider the material issues facing our business and the community, and show how we create value for shareholders and society as a whole. At the same time, it also poses many new challenges, dilemmas and issues, at both accounting and managerial level. Among the key issues are those related to standards of reporting on non-financial aspects of business, methods of integrating financial and non- financial data and encouraging management to opt for modern and balanced reporting concept oriented towards the future, when the model is still being improved. Integrated reporting will be on the agenda of those companies in which top managers have recognized and understood the tangible benefits and sophistication of corporate reporting. |
topic |
integrated reporting IIRC non-financial variables business model accounting performance strategy |
url |
http://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2015/1451-43541504062P.pdf |
work_keys_str_mv |
AT prosicdanica integratedreportinganewapproachtocorporatereportingandmanagement |
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1725672811754684416 |