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Le Reporting intégré : motivations et éléments de rupture

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  • Elisabetta Magnaghi

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This paper analyzes the project of the Integrated Report of the IIRC (International Integrated Reporting Council) whose problematic for excess data disjointed issued by companies, some addition to binding, as the annual accountsand the report management of listed companies, and others, such as reports on social responsibility or sustainability, voluntary. All this information is currently scattered and suffers from a lack of conciseness and possibility to assessing of the organization's ability to create value in the short, medium and long term. Documents issued by the IIRC for consultation and reporting practices of both companies, Danone and ENI, are presented and analyzed in order to identify points of rupture with the traditional model and reporting and the actual motivations of these companies adopt integrated reporting. Both multinationals listed are part of a pilot group to test the conceptual framework of the Integrated Report, prepared by the IIRC, during the year 2013.

Suggested Citation

  • Elisabetta Magnaghi, 2014. "Le Reporting intégré : motivations et éléments de rupture," Post-Print hal-01899741, HAL.
    • Handle: RePEc:hal:journl:hal-01899741
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899741
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    References listed on IDEAS

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    1. Manuel Branco & Lúcia Rodrigues, 2006. "Corporate Social Responsibility and Resource-Based Perspectives," Journal of Business Ethics, Springer, vol. 69(2), pages 111-132, December.
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    3. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.
    4. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
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