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Integrated Reporting: State of the Art and Future Perspectives

In: Responsible Corporate Governance

Author

Listed:
  • Maria Roszkowska-Menkes

    (Warsaw School of Economics)

Abstract

The aim of this paper is to explore the limits in our understanding of the integrated reporting concept. In so doing, the study seeks to address four questions of: (1) what is integrated reporting; (2) why should companies report in an integrated way; (3) who is the audience of integrated reports and who prepares them; (4) how integrated reporting should be implemented. The results of literature review with respect to the research questions reveal existence of two competing and mutually exclusive research streams: business-case and sustainability. The paper identifies challenges for further development of integrated reporting and opportunities for future studies.

Suggested Citation

  • Maria Roszkowska-Menkes, 2017. "Integrated Reporting: State of the Art and Future Perspectives," CSR, Sustainability, Ethics & Governance, in: Maria Aluchna & Samuel O. Idowu (ed.), Responsible Corporate Governance, pages 223-246, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-55206-4_12
    DOI: 10.1007/978-3-319-55206-4_12
    as

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