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 ()
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- 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.
- 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.
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