Integrated Reporting: Challenges and Opportunities

Sonal S. Solanki

Volume : II, Issue : IV, April - 2013

Integrated Reporting: Challenges and Opportunities

Sonal S. Solanki

Abstract :

Integrated Reporting ings together material information about an organization’s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how an organization demonstrates stewardship and how it creates and sustains value. In other words, Integrated Reporting refers to the integrated representation of a company’s performance in terms of both financial and non–financial results. Integrated reporting provides greater context for performance data, clarifies how sustainability fits into operations or a business, and may help embed sustainability into company decision making. Some companies that report in an integrated manner also report additional sustainability information, often online, for specific stakeholder groups.