Integrated reporting: the concept of reporting business performance for the needs of 21st century

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Integrated reporting: the concept of reporting business performance for the needs of 21st century

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66

Abstract

Integrated reporting brings together material information about an organization’s strategy, govern-ance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how an organization demonstrates stewardship and how it creates and sustains value. This article captures and analyses the concept of integrated reporting through literature review and focuses on efforts to promote the vision of a narrative integrated report. Integrated reporting offers the opportunity to centre business reporting on strategy and value creation, to demonstrate how the business uses capital and the extent to which they should continue to be invested in the business. In fact, integrated reporting, enhanced by IASB support, appears to be the next step in the corporate reporting journey.

Authors and Affiliations

Katarzyna Kobiela-Pionnier

Keywords

sprawozdawczość zintegrowana Międzynarodowa Rada ds. Sprawozdawczości Zintegrowanej Międzynarodowe Standardy Sprawozdawczości Finansowej komentarz zarządu integrated reporting International Integrated Reporting Council International Financial Reporting Standards management commentary

Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed?

EP ID EP69288
DOI -
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