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Authors
Advisor(s)
Abstract(s)
In the business world, there are issues such as globalisation, environmental awareness,
and the rising expectations of public opinion which have a specific role in
what is required from companies as providers of information to the market. This
chapter refers to the current state of corporate reporting (financial reporting and
sustainability reporting) and demonstrates the need for evolution to a more integrated
method of reporting which meets the stakeholders’ needs. This research offers
a reflection on how this development can be achieved, which notes the ongoing
efforts by international organisations in implementing the diffusion and adoption,
as well as looking at the characteristics which are needed for this type of reporting.
It also makes the link between an actual case of a company that is one of the
world references in sustainable development and integrated reporting. Whether or
not the integrated reporting is the natural evolution of the history of financial and
sustainability reporting, it still cannot yet claim to be infallible. However, it may
definitely be concluded that a new approach is necessary to meet the needs which
are continuously developing for a network of stakeholders.
Description
Keywords
Citation
Bandeira and Pinto (2013)
Publisher
Helen E. Muga (University of Mount Union, USA); Ken D. Thomas (Auburn University, USA)