Corporate and Integrated Reporting: A Functional Perspective
Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.
21 Pages Posted: 2 Feb 2014 Last revised: 24 May 2018
Date Written: 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).
Keywords: corporate reporting, integrated reporting, information, investing, sustainability, accounting
JEL Classification: G3, M4
Suggested Citation: Suggested Citation