Integrated Reporting and Sustainability Reporting
A Review of Literature
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Corporate financial reporting has swiftly developed due to stakeholders' growing demands for transparent and total disclosure (financial and non-financial). Integrated reporting (IR), which combines financial and non-financial information in one document, is progressively more used to meet such demand. The overall objective of this study was to use theoretical postulations and underpinnings to provide deeper understanding of IR. The study adopted a conceptual research style through conceptual review, theoretical review and empirical review. The review revealed that there is an increase in the ...
Corporate financial reporting has swiftly developed due to stakeholders' growing demands for transparent and total disclosure (financial and non-financial). Integrated reporting (IR), which combines financial and non-financial information in one document, is progressively more used to meet such demand. The overall objective of this study was to use theoretical postulations and underpinnings to provide deeper understanding of IR. The study adopted a conceptual research style through conceptual review, theoretical review and empirical review. The review revealed that there is an increase in the awareness of IR among companies' accountants and executive, however at a very slow pace. Also that IR is more beneficial to preparers and users of the financial and non-financial information than sustainability reporting. The study recommended that more efforts are required from the local standard setting authorities, professional bodies and the government at large to further enhance its awareness, adoption and implementation among management and other users as only few countries have keyed into integrated reporting which means few companies have complied.
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