Abstract

http://ssrn.com/abstract=2388716
 


 



Corporate and Integrated Reporting: A Functional Perspective


Robert G. Eccles


Harvard Business School

George Serafeim


Harvard University - Harvard Business School

January 31, 2014


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).

Number of Pages in PDF File: 21

Keywords: corporate reporting, integrated reporting, information, investing, sustainability, accounting

JEL Classification: G3, M4

working papers series


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Date posted: February 2, 2014 ; Last revised: May 1, 2014

Suggested Citation

Eccles, Robert G. and Serafeim, George, Corporate and Integrated Reporting: A Functional Perspective (January 31, 2014). Available at SSRN: http://ssrn.com/abstract=2388716 or http://dx.doi.org/10.2139/ssrn.2388716

Contact Information

Robert G. Eccles
Harvard Business School ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
George Serafeim (Contact Author)
Harvard University - Harvard Business School ( email )
381 Morgan Hall
Boston, MA 02163
United States
HOME PAGE: http://drfd.hbs.edu/fit/public/facultyInfo.do?facInfo=ovr&facId=15705
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