Corporate and Integrated Reporting: A Functional Perspective

Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.

21 Pages Posted: 2 Feb 2014 Last revised: 20 Sep 2014

Robert G. Eccles

Harvard Business School

George Serafeim

Harvard University - Harvard Business School

Date Written: 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).

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

JEL Classification: G3, M4

Suggested Citation

Eccles, Robert G. and Serafeim, George, Corporate and Integrated Reporting: A Functional Perspective (January 31, 2014). Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.. Available at SSRN: https://ssrn.com/abstract=2388716 or http://dx.doi.org/10.2139/ssrn.2388716

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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