Corporate and Integrated Reporting: A Functional Perspective
Robert G. Eccles
Harvard Business School
Harvard University - Harvard Business School
January 31, 2014
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).
Number of Pages in PDF File: 21
Keywords: corporate reporting, integrated reporting, information, investing, sustainability, accounting
JEL Classification: G3, M4working papers series
Date posted: February 2, 2014 ; Last revised: May 1, 2014
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
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