Abstract
The article discusses the need and development of integrated reporting against the backdrop of increasing stakeholder demands and the importance of a high reputation. The objectives, the content and the benefits of integrated reporting are pointed out and the IIRC framework is presented. One of the main findings of the papers are a detailed comparison of financial reporting, sustainability reporting and integrated reporting as well the linkage of the positive impact of integrated reporting on reputation and risk management.
Original language | English |
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Title of host publication | Reputation Management |
Editors | Sumer, H./Pernsteiner, H. |
Publisher | Beta |
Pages | 145-170 |
Number of pages | 26 |
Publication status | Published - 2014 |
Fields of science
- 502033 Accounting
- 502052 Business administration
- 105904 Environmental research
JKU Focus areas
- Management and Innovation
- Social and Economic Sciences (in general)