Integrated Reporting for a Re-Imagined Capitalism

26 Pages Posted: 25 Sep 2015

See all articles by Robert G. Eccles

Robert G. Eccles

University of Oxford - Said Business School

Birgit Spiesshofer

DENTONS

Date Written: September 25, 2015

Abstract

An essential element of capitalism is corporate reporting. Today’s capitalism is supported by financial reporting. Critics of today’s capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that affect a company’s ability to create value over the short, medium, and long term. Each country must take its own path to integrated reporting. This is illustrated by analyzing the different regulatory and legislative regimes in the United States and the European Union.

Keywords: Integrated reporting, materiality, Securities and Exchange Commission, European Union, information and transformation function

Suggested Citation

Eccles, Robert G. and Spiesshofer, Birgit, Integrated Reporting for a Re-Imagined Capitalism (September 25, 2015). Harvard Business School General Management Unit Working Paper No. 16-032. Available at SSRN: https://ssrn.com/abstract=2665737 or http://dx.doi.org/10.2139/ssrn.2665737

Robert G. Eccles (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Birgit Spiesshofer

DENTONS ( email )

Markgrafenstraße 33
Berlin, 10117
Germany

Register to save articles to
your library

Register

Paper statistics

Downloads
295
Abstract Views
1,316
rank
103,518
PlumX Metrics