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Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure

In: Integrated Reporting

Author

Listed:
  • Marco Fasan

    (Ca’ Foscari University of Venice)

Abstract

This chapter aims at providing a comprehensive comparison between Annual Reports (ARs), Sustainability Reports (SRs) and Integrated Reports (IRs), focusing on their similarities and differences from an evolutionary perspective. In particular, it provides an argument for the main limitations AR has faced during recent years and of the main characteristics of SR, focusing in particular on the recent G4 guidelines from the Global Reporting Initiative. The IR, as framed in the Consultation Draft proposed by the International Integrated Reporting Council, can be considered the cutting-edge and probably the future of corporate disclosure. It is fundamental to compare it with previous forms of corporate disclosure in order to properly understand the current debate and to forecast its future development. IR presents some similarities with AR and SR, while at the same time introducing some relevant innovations, aimed at overcoming the limitations of the two traditional forms of reporting. Nevertheless, it still needs to undergo some scrutiny in order to become a widespread disclosure pattern.

Suggested Citation

  • Marco Fasan, 2013. "Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 3, pages 41-57, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_3
    DOI: 10.1007/978-3-319-02168-3_3
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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    2. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
    3. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.

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