Corporate and integrated reporting: A functional perspective

Robert G. Eccles · George Serafeim

144 citations0/0 files storedGreenleaf Publishing eBooks

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform effectively those functions. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. Moreover, we discuss, through a series of case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in integrated reporting (Anglo-American).

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 144 citations exist upstream.

References

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2013Corporate social responsibility and access to finance 1997Disclosure level and the cost of equity capital.2008Do Managers Withhold Bad News?2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 1999Have Financial Statements Lost Their Relevance?2012What drives corporate social performance? The role of nation-level institutions 1996Value-relevance of nonfinancial information: The wireless communications industry

Cited by

2017The economic consequences associated with integrated report quality: Capital market and real effects 2017Does Integrated Reporting Matter to the Capital Market?2016The Business Case for Women Leaders: Meta-Analysis, Research Critique, and Path Forward 2016Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?2019The challenges of upward regulatory harmonization: The case of sustainability reporting in the European Union

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.