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Integrated Reporting: An Opportunity for Australia's Not‐for‐Profit Sector
Author(s) -
Adams Sarah,
Simnett Roger
Publication year - 2011
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2011.00143.x
Subject(s) - integrated reporting , accounting , business , not for profit , profit (economics) , value creation , momentum (technical analysis) , value (mathematics) , public relations , marketing , finance , industrial organization , economics , political science , sustainability , computer science , ecology , biology , microeconomics , machine learning
Integrated Reporting is a new reporting paradigm that is holistic, strategic, responsive, material and relevant across multiple time frames. Emphasising enhanced disclosure of the value drivers for today's organisations, Integrated Reporting represents a journey to more meaningful reporting that can be instrumental for Australia's reporting organisations, including not‐for‐profits. With momentum behind the concept of Integrated Reporting building and contemporaneous local regulatory reform on the agenda, there are nascent opportunities for Integrated Reporting to guide the future of not‐for‐profit reporting in Australia.