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The integrated reporting: a presentation of the current state of art and aspects of integrated reporting that need further development
dc.contributor.author | Morros, Jordi |
dc.date.accessioned | 2016-04-21T10:08:40Z |
dc.date.available | 2016-04-21T10:08:40Z |
dc.date.issued | 2016-04 |
dc.identifier.citation | Morros, Jordi. The integrated reporting: a presentation of the current state of art and aspects of integrated reporting that need further development. "Intangible Capital", Abril 2016, vol. 12, núm. 1, p. 336-356. |
dc.identifier.issn | 1697-9818 |
dc.identifier.uri | http://hdl.handle.net/2117/86041 |
dc.description.abstract | Purpose: 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. Design/methodology/approach: 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. Findings: The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices. Research limitations/implications: 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. Practical implications: 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. Social implications: 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 Originality/value: 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. |
dc.format.extent | 21 p. |
dc.language.iso | eng |
dc.publisher | OmniaScience |
dc.rights | Attribution 3.0 Spain |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es/ |
dc.subject | Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixement |
dc.subject.lcsh | Corporation reports |
dc.subject.other | Integrated reporting |
dc.subject.other | IIRC |
dc.subject.other | Sustainability reporting |
dc.title | The integrated reporting: a presentation of the current state of art and aspects of integrated reporting that need further development |
dc.type | Article |
dc.subject.lemac | Informes empresarials |
dc.identifier.doi | 10.3926/ic.700 |
dc.identifier.dl | B-33375-2004 |
dc.description.peerreviewed | Peer Reviewed |
dc.rights.access | Open Access |
local.citation.publicationName | Intangible Capital |
local.citation.volume | 12 |
local.citation.number | 1 |
local.citation.startingPage | 336 |
local.citation.endingPage | 356 |
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2016. vol. 12, núm. 1 [16]
VI Congrés Català de Comptabilitat i Direcció