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

See all articles by Prashanta Athma

Prashanta Athma

Osmania University (OU)

Nanduri Laxmi

Osmania University College for Women

Date Written: November 21, 2013

Abstract

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.

Suggested Citation

Athma, Prashanta and Laxmi, Nanduri, Integrated Reporting: The Global Scenario (November 21, 2013). The IUP Journal of Accounting Research & Audit Practices, Vol. XII, No. 3, July 2013, pp. 7-18. Available at SSRN: https://ssrn.com/abstract=2357840

Prashanta Athma (Contact Author)

Osmania University (OU) ( email )

Tarnaka
Hyderabad, Andhra Pradesh 500 007
India

Nanduri Laxmi

Osmania University College for Women ( email )

Koti, Hyderabad
India

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