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Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation

Author

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  • Can Tansel Kaya
  • A. Engin Erguden
  • A.R Zafer Sayar

Abstract

Primary objective of businesses have solely been improving financial performance specifically maximizing the wealth of shareholders. While measures employed in performance evaluation have the ability to reveal performance, numerical values may lack indication with regard to value creation. Over time, materialistic focus of businesses has shifted towards a more value-creation oriented bundle of factors. Today’s competitive environment challenges businesses with so many threats one which is to be sustainable. The aim of this paper is to thoroughly analyze the use of Integrated Reporting as a strategic tool to achieve sustainability and sustainable value creation.

Suggested Citation

  • Can Tansel Kaya & A. Engin Erguden & A.R Zafer Sayar, 2016. "Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 29-34, January.
    • Handle: RePEc:hur:ijaraf:v:6:y:2016:i:1:p:29-34
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    References listed on IDEAS

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    1. Pasquale Ruggiero & Patrizio Monfardini, 2013. "The Case of HERA," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 19, pages 313-330, Springer.
    2. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    3. Dragu Ioana & Tiron-Tudor Adriana, 2013. "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1221-1228, July.
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    Cited by:

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    Keywords

    Integrated Reporting; Corporate Governance;

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