DOI: 10.5176/2251-1997_AF14.64
Authors: Thomas Berndt, Céline Bilolo, Ludwig Müller
Abstract:
The recent emergence of integrated reporting as corporate reporting model of the future entails that there is little theoretical as well as empirical work available at this state. This paper contributes to the research field of integrated reporting by (1) putting it into a theoretical context, (2) analyzing the necessity and benefit of corresponding improvements and (3) deducting accordant recommendations regarding annual reporting. The findings highlight the importance of the development of a specific framework that provides companies with guidance regarding the level of detail, the connectivity and the measurement of information.
Keywords: integrated reporting, sustainability reporting, corporate disclosure
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