Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Meaning and Momentum in the Integrated Reporting Movement

Meaning and Momentum in the Integrated Reporting Movement http://www.theiirc.org/the-iirc/ , accessed April 2015. http://www.sasb.org/sasb/vision-mission/ , accessed April 2015. https://www.globalreporting.org/reporting/g4/g4-developments/Pages/default.aspx , accessed April 2015. Mol, Michael J. and Julian Birkinshaw. Giant Steps in Management . London: Financial Times Prentice Hall, 2007, pp. 2, 3 and 182–199. Bloomberg Business. “A History of Big Ideas,” http://images.businessweek.com/ss/09/03/0312_game_changing_timeline/index.htm , accessed May 2014. White, Allen L. “New Wine, New Bottles: The Rise of Non‐Financial Reporting.” A Business Brief by Business for Social Responsibility, 2005, http://www.bsr.org/reports/200506_BSR_Allen-White_Essay.pdf , accessed May 2014. Although White's piece primarily focused on nonfinancial reporting, he explicitly mentioned the term “integrated reporting.” He did not specifically define the concept but described it as “embryonic” compared to the “pre‐adolescence” stage of nonfinancial reporting. Solstice Sustainability Works, Inc. “Integrated reporting: Issues and implications for reporters,” August 2005, https://www.vancity.com/lang/fr/SharedContent/documents/IntegratedReporting.pdf , accessed January 2014. The report defined integrated reporting as a fusion of financial and sustainability reporting into a single document: “The working definition of integrated reporting for this research was reporting that meets the needs of both statutory financial reporting and sustainability reporting. In practical terms, this will usually mean one annual report containing sustainability performance information and financial statements.” Given the timing of the White and Solstice papers, it is highly unlikely http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Corporate Finance Wiley

Meaning and Momentum in the Integrated Reporting Movement

Loading next page...
 
/lp/wiley/meaning-and-momentum-in-the-integrated-reporting-movement-6OYZDfrrhG
Publisher
Wiley
Copyright
Copyright © 2015 Cantillon and Mann
ISSN
1078-1196
eISSN
1745-6622
DOI
10.1111/jacf.12113
Publisher site
See Article on Publisher Site

Abstract

http://www.theiirc.org/the-iirc/ , accessed April 2015. http://www.sasb.org/sasb/vision-mission/ , accessed April 2015. https://www.globalreporting.org/reporting/g4/g4-developments/Pages/default.aspx , accessed April 2015. Mol, Michael J. and Julian Birkinshaw. Giant Steps in Management . London: Financial Times Prentice Hall, 2007, pp. 2, 3 and 182–199. Bloomberg Business. “A History of Big Ideas,” http://images.businessweek.com/ss/09/03/0312_game_changing_timeline/index.htm , accessed May 2014. White, Allen L. “New Wine, New Bottles: The Rise of Non‐Financial Reporting.” A Business Brief by Business for Social Responsibility, 2005, http://www.bsr.org/reports/200506_BSR_Allen-White_Essay.pdf , accessed May 2014. Although White's piece primarily focused on nonfinancial reporting, he explicitly mentioned the term “integrated reporting.” He did not specifically define the concept but described it as “embryonic” compared to the “pre‐adolescence” stage of nonfinancial reporting. Solstice Sustainability Works, Inc. “Integrated reporting: Issues and implications for reporters,” August 2005, https://www.vancity.com/lang/fr/SharedContent/documents/IntegratedReporting.pdf , accessed January 2014. The report defined integrated reporting as a fusion of financial and sustainability reporting into a single document: “The working definition of integrated reporting for this research was reporting that meets the needs of both statutory financial reporting and sustainability reporting. In practical terms, this will usually mean one annual report containing sustainability performance information and financial statements.” Given the timing of the White and Solstice papers, it is highly unlikely

Journal

Journal of Applied Corporate FinanceWiley

Published: Jun 1, 2015

There are no references for this article.