Integrated reporting: background, measurement issues, approaches and an agenda for future research
Integrated reporting: background, measurement issues, approaches and an agenda for future research
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Publisher
Clayton: Blackwell Publishing Ltd
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Language
English
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Publisher
Clayton: Blackwell Publishing Ltd
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Contents
We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement...
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Integrated reporting: background, measurement issues, approaches and an agenda for future research
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TN_cdi_proquest_journals_1976357840
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1976357840
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ISSN
0810-5391
E-ISSN
1467-629X
DOI
10.1111/acfi.12246