IDEAS home Printed from https://ideas.repec.org/a/ris/zfioef/0109.html
   My bibliography  Save this article

Unternehmensberichterstattung und Digitalisierung – aktuelle Entwicklungen und Herausforderungen

Author

Listed:
  • Singer, Klaus

    () (ASE Bucuresti)

  • Wullenkord, Christian

    () (Mazars GmbH & Co. KG)

  • Gritzmacher, Jan-Raphael

    () (EBS Universität für Wirtschaft und Recht)

Abstract

Digitization is one of the biggest drivers for changing business environment and economy. Available information on corporations and their performance is growing constantly as digitization, the WWW and the acceleration of data processing are acting as a catalyst for information. Current corporate reporting practice is facing criticism, as such reports are missing decision-useful information and are issued to late. Corporate reporting focused in the past on submitting financial information and neglected non-financial value drivers. Current corporate reporting must be developed to react to the altered environment and changed information need by stakeholders. Recent developments, especially stipulated by digitization, are now changing the reporting practice. The paper gives an overview of the current status-quo of corporate reporting including critics and possible responses as its describing new concepts, like Integrated Reporting and Core & More, and amendments to modernize corporate reporting.

Suggested Citation

  • Singer, Klaus & Wullenkord, Christian & Gritzmacher, Jan-Raphael, 2018. "Unternehmensberichterstattung und Digitalisierung – aktuelle Entwicklungen und Herausforderungen," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 4-14, December.
  • Handle: RePEc:ris:zfioef:0109
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Corporate Reporting; Digitization; Accounting; Sustainability; CSR;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:zfioef:0109. 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: (Jeannette Schröter). General contact details of provider: http://edirc.repec.org/data/allhsde.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.