International Integrated Reporting Framework: A Case Study In The Software Industry
The globalization of the economies, the domination of the multinationals and thedevelopment of the capital markets have increased the demand for complex information reflectingcommercial, social and environmental context in which organizations operate. Given that financialreporting cannot provide all the information necessary to support decisions, several internationalorganizations work together to achieve the international integrated reporting framework to ensurethe connection between the financial and the non-financial information. The objective of our studyis to illustrate the principles of the integrated reporting, presented in the International ConsultationDraft Framework Integrated reporting Issued in February 2013 and in the 2011 Discussion Paper.Using the content analysis and the case study, we intend to analyze how the company Indra‘sintegrated report is an example of a concise communication in the way in which strategy,governance, performance and future plans of the organization generate value in the short, mediumand long term.
Volume (Year): 1 (2013)
Issue (Month): 15 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
- Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, 06.
When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2013:i:15:p:2. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.