Home  Journals  International Accounting  35(281) - 2013 September

Development trends of corporate reporting: integrated reporting

Available online: 22 September 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the modern trends of corporate reporting developments such as increasing amount of non-financial information included in financial reports, preparation of separate sustainability reports, and particularly the integrated reporting/report are considered. Integrated reporting is treated like a process that results in integrated report, as the means of communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. The requirements of the Consultation Draft of the International Integrated Reporting Framework issued by International Integrated Reporting Council (IIRC) are discussed in details. The article contains a lot of links to internet resources that can help the interested parties to investigate independently the activity of different organizations and content of their publications in English.

Keywords: integrated reporting, integrated report, financial statements, financial reporting, corporate governance, environmental and social responsibility, sustainability reporting, Consultation Draft of the International Integrated Reporting Framework, International Integrated Reporting Council (IIRC)

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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