A Template for Integrated Reporting

Journal of Intellectual Capital, 14 (2), 227-245, 2013

50 Pages Posted: 8 Sep 2013

See all articles by Indra Abeysekera

Indra Abeysekera

Charles Darwin University, Australia

Date Written: 2013

Abstract

Purpose – This paper sets out to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations.

Design/Methodology/Approach – The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the U.K.

Findings – The integrated report should explain the story of reaching the organisation’s vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital.

Practical Implications – The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations.

Originality/Value – To the best of our knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template.

Keywords: template, integrated, reporting

Suggested Citation

Abeysekera, Indra, A Template for Integrated Reporting (2013). Journal of Intellectual Capital, 14 (2), 227-245, 2013, Available at SSRN: https://ssrn.com/abstract=2322292

Indra Abeysekera (Contact Author)

Charles Darwin University, Australia ( email )

Australia
+61889468807 (Phone)

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