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- W2994314713 abstract "Following recent trends and events – such as the global financial crisis along with environmental disasters, trust in business has lost so much and the investors and other stakeholders has been affected. Financial reporting has changes over the last years and is currently being challenged if it provides an accurate picture of the present and future performance of companies. Annual reports based on financial information cannot to provide sufficient information to potential investors in order to make a correct investment decision. A new concept has emerged in order to answer their challenge. This is integrating reporting and it offers the opportunity to provide investors strategy and value creation, how companies make decisions and if they should continue to be invested in the business or not. A integrated report go beyond the traditional financial metrics. The aim of this discussion paper is to describe this new concept and to give a literature review analysis of the framework regarding integrated reporting evolution from the non-financial reporting, through environmental stage, until now. Based on literature overview, this paper gives an explanation of the companies need to disclose in addition to financial information of the other information: non-financial, sustainability and corporate social responsibility. A good and very known example for the integrated reporting is Philips Electronics, the Dutch healthcare and lighting company, a pioneer that embrace this concept, and the paper make an analysis of its experience. In 2008, company Philips decided to publish an integrated financial social and environmental report which reflecting the progress and embedding sustainability in way of doing business. This is also supported by the inclusion of sustainability in the Philips Mission, Vision and the company strategy. This is seventh annual integrated financial, social and environmental report which has been prepared in line with the International Integrated Reporting Council (IIRC) Integrated Reporting framework. Company Philips is a frontrunner in this field, because publishes annual report with the highest (reasonable) assurance level on the financial, social and environmental performance." @default.
- W2994314713 created "2019-12-13" @default.
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- W2994314713 date "2015-01-01" @default.
- W2994314713 modified "2023-10-17" @default.
- W2994314713 title "Integrated Reporting - A More Holistic Picture For A Company" @default.
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