ARTÍCULO
TITULO

The Future of Corporate Reporting: Integrated Reporting

Mert Sarioglu    
Ali Fatih Dalkiliç    
Mustafa Gürol Durak    

Resumen

In the today?s business world, it is inevitable to be affected by the rapid changes in terms of companies. Without doubt that the current reporting practices have been impressed by changes as well. Though all stakeholders want to be informed more in a simplest way, many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess them separately to see entire story. Additionally, creating value side of current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as ?Integrated Reporting? (IR) that combines the all pieces of puzzle. It isn?t only integrated both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. Accordingly, the aim of this study is to emphasize advancements in corporate reporting towards the IR. Also, it aims to explain its meaning, main aspects, and effect on the business environment. Today, companies should comply with IR, and this study is essential to contribute to the literature, subsequent studies, and companies and organization. Keywords: Corporate Reporting, Integrated ReportingJEL Classification Codes: M40, M49

 Artículos similares

       
 
Nizar Yousef Ahmed Naim and Nora Azureen Abdul Rahman    
Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based lending portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio. This article exp... ver más

 
Gui Ren, Zhenxian Huo, Jingjing Wang and Xihe Liu    
In order to help enterprises to achieve high-quality development and improve the capital market regulatory policies by supporting with more factual basis from China, this paper conducts research on clarifying impact mechanism of digital transformation on... ver más

 
Zenaida ?abotic, Ahmedin Lekpek     Pág. 43 - 54
Research Question: This paper analyses whether a relationship exists between the financial policy of the companies, embodied in the structure of assets and liabilities, and their financial health during the COVID-19 pandemic. Motivation: The paper aims t... ver más
Revista: Management

 
Milica Latinovic     Pág. 55 - 64
Research Question: This study aims to empirically test the effects of the digital and sustainability announcements of twin transformation companies on their shareholder value creation. Motivation: This paper builds on the vast research regarding the Effi... ver más
Revista: Management

 
Cornelis T. van der Lugt,Nadia Mans-Kemp    
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu... ver más