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The cultural system and integrated reporting

Author

Listed:
  • García-Sánchez, Isabel-María
  • Rodríguez-Ariza, Lázaro
  • Frías-Aceituno, José-Valeriano

Abstract

The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, management, corporate governance and sustainability record. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating decision-taking by different stakeholders.

Suggested Citation

  • García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    • Handle: RePEc:eee:iburev:v:22:y:2013:i:5:p:828-838
    DOI: 10.1016/j.ibusrev.2013.01.007
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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