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Integrated Reporting: The Global Scenario

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  • Prashanta Athma
  • N Rajyalaxmi

Abstract

According to the Companies Act, 1956, it is mandatory for every company in India to present its financial performance reports annually to its stakeholders. The information about non-financial matters relating to environment, governance and social performance are presented as Sustainability Report. Nowadays, companies in several countries are adopting a new method of reporting called Integrated Reporting where financial and sustainability reports are integrated and presented in a single report to give a clear picture of the company. Creating awareness about integrated reporting, and its importance as a better communication tool between the companies and the investors would enhance the company’s reputation and long-term sustainability of the business.

Suggested Citation

  • Prashanta Athma & N Rajyalaxmi, 2013. "Integrated Reporting: The Global Scenario," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(3), pages 7-18, July.
    • Handle: RePEc:icf:icfjar:v:12:y:2013:i:3:p:7-18
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