A Study of a Paradigm Shift in Corporate Information Disclosure -Integrated Reporting

• Main Authors: WANG, SONG-YAN, 潘菘衍
• Other Authors: HUANG,CHIUNG-YAO
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/939v79

碩士 === 國立雲林科技大學 === 會計系 === 105 === In recent years, international norms such as CSR and other non-financial reports have matured. Although the non-financial information has disclosed that the stakeholder needed for decision-making that lacking linkage between the information and business operations, the usability is limited. Or the reports provide too much information, stakeholders need to spend much time to understand the information. Therefore, Integrated Reporting, IR, has raised. IR connects the financial and non-financial information which emphases in a conciseness way and macroscopic view to show how the organization creates its value in short, midterm and long-time strategy, and to make sure stakeholders are easier to understand the model. In this research, content analysis method was applied to view the current information disclosure of the case study. According to the international integrated reporting framework, this study found the following items are the most necessary to be enhanced for the CSR information disclosure for the case company: strategy focus, future orientation, information connectivity, importance and reliability, and to conclude that improvement on the link between the integration of financial and non-financial information, the relationship between strategy and capital, process of capital value creation and output.