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Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?

In: Integrated Reporting

Author

Listed:
  • Adriana Tiron-Tudor

    (Babes-Bolyai University)

  • Diana-Lavinia Martin

    (Babes-Bolyai University)

  • Teodora Viorica Farcas

    (Babes-Bolyai University)

Abstract

The new trend in corporate reporting is the integrated reporting ( ), who integrates financial information with the information on the environment, society and governance (ESG) in a single report (Eccles et al. One report: Integrated reporting for a sustainable strategy. Wiley, Hoboken, NJ, 2010). discloses information related to social, environmental, human and natural capitals, seemingly information disclosed also in sustainability reporting ( ). Therefore, an analysis of overlapping information into these two types of reports should clarify this. Thus, this chapter aims to answer to the following question: How will the disclosures around social/environmental/human, social/natural capitals differ between (IIRC-type) integrated reports and (GRI-type) sustainability reports? The design of this research is based on the specifics of social, environmental, human and natural capitals information contained by and . We developed a case study based on the Integrating reporting and Sustainability reporting of Generali Group. There are analyzed the main elements requested by the two reporting frameworks in order to see the overlaps. Even though, a degree of prolix is identified by the coexistence of the two types of reports, there is still a need of along with the .

Suggested Citation

  • Adriana Tiron-Tudor & Diana-Lavinia Martin & Teodora Viorica Farcas, 2019. "Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Mara Del Baldo (ed.), Integrated Reporting, chapter 0, pages 241-263, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-01719-4_13
    DOI: 10.1007/978-3-030-01719-4_13
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