Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 1
Abstract
Primary objective of businesses have solely been improving financial performance specifically maximizing the wealth of shareholders. While measures employed in performance evaluation have the ability to reveal performance, numerical values may lack indication with regard to value creation. Over time, materialistic focus of businesses has shifted towards a more value-creation oriented bundle of factors. Today’s competitive environment challenges businesses with so many threats one which is to be sustainable. The aim of this paper is to thoroughly analyze the use of Integrated Reporting as a strategic tool to achieve sustainability and sustainable value creation.
Authors and Affiliations
Can Tansel Kaya, A. Engin Erguden, A. R Zafer Sayar
Keywords
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- EP ID EP95802
- DOI 10.6007/IJARAFMS/v6-i1/1954
- Views 91
- Downloads 0
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