Infusion of Integrated Reporting in India through Corporate Governance Norms

Research Link, Vol-XIV No. (12), pp. 117-119, 2016

Posted: 28 Jun 2019

Date Written: February 1, 2016

Abstract

On the global platform integrated reporting is a new standard and procedure for corporate communication, which helps to complete financial and sustainability reports among the corporate entity and its stakeholders. Integrated reporting is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. In India also, various initiatives have been taken in the past by the Ministry of Corporate Affairs and SEBI to ascertain that those entrusted with the responsibility of governing shareholder wealth are adequately regulated and made accountable. Integrated Reporting is enhancing the way organizations think, plan and report the story of their business. Organizations are using Integrated Reporting to communicate a clear, concise, integrated story that explains how all of their resources are creating value. The framework still needs to be fully field-tested, and it would help prospective compliance officers greatly if IIRC were able to provide case studies of best practice across a range of different organizations. These would also help promote adoption and aid compliance in an area where, as our survey shows, there is much enthusiasm but little awareness.

Keywords: Integrated Reporting, Corporate Governance

JEL Classification: G30

Suggested Citation

Jarwal, Devendra, Infusion of Integrated Reporting in India through Corporate Governance Norms (February 1, 2016). Research Link, Vol-XIV No. (12), pp. 117-119, 2016. Available at SSRN: https://ssrn.com/abstract=3411021

Devendra Jarwal (Contact Author)

University of Delhi ( email )

University Road
Kirti Nagar
Delhi, DE New Delhi 110 007
India

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