Work

Corporate and integrated reporting: A functional perspective

Year: 2015

Type: book-chapter

Abstract: In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform effectively those functions. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. Moreover, we discuss, through a series of case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in integrated reporting (Anglo-American).

Source: Greenleaf Publishing eBooks

DOI: 10.9774/gleaf.9781783532605_10

Authors: Robert G. Eccles, George Serafeim

Institutions: University of Oxford, Harvard University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W4253747067

FWCI: 73.1

Cites: 17

Cited by: 167

Related to: 10