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Why Company Should Adopt Integrated Reporting?

Author

Listed:
  • Mohammad Enamul Hoque

    (Graduate School of Business, The National University of Malaysia, Malaysia.)

Abstract

Sustainability and transparency issues have been evolving the nature of corporate reporting. On these issues stakeholders are very keen to get access financial and nonfinancial information on companies' business activities and sustainable value creation. Despite availability of information, yet many stakeholders cannot use pertinently the disclosed information due to separation of reports. Thus, Integrated Report brings together financial and nonfinancial measure in one-piece of the report. It also shows the links among financial and nonfinancial performance metrics. This paper highlights integrated reporting as the holistic reporting approach for company and discusses the potentiality of a single report. Specifically, what integrated report can do for companies and stakeholder, for instance, integrated report for sustainability and corporate social responsibility reporting, improvement in stakeholder engagement process and integrated thinking lead to changes in corporate behaviour as well as for enchancing reputation and performance. Hence, the paper justifies reasons why companies should adopt integrated reporting as reporting tools.

Suggested Citation

  • Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    • Handle: RePEc:eco:journ1:2017-01-31
    as

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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Integrated Reporting; Integrated Thinking; Stakeholder Engagement; Sustainability Reporting;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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