Integrated Reporting: The Global Scenario
The IUP Journal of Accounting Research & Audit Practices, Vol. XII, No. 3, July 2013, pp. 7-18
Posted: 21 Nov 2013
Date Written: November 21, 2013
According to the Companies Act, 1956, it is mandatory for every company in India to present its financial performance reports annually to its stakeholders. The information about non-financial matters relating to environment, governance and social performance are presented as Sustainability Report. Nowadays, companies in several countries are adopting a new method of reporting called Integrated Reporting where financial and sustainability reports are integrated and presented in a single report to give a clear picture of the company. Creating awareness about integrated reporting, and its importance as a better communication tool between the companies and the investors would enhance the company’s reputation and long-term sustainability of the business.
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