Open AccessIntegrated Reporting: It‟s Impact on Value Creation
Author(s) -
Tulika Bal,
Sunil Kumar Dhal
Publication year - 2020
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.b3416.079220
Subject(s) - integrated reporting , intellectual capital , business , position (finance) , accounting , financial capital , value (mathematics) , capital (architecture) , sustainability , sustainability reporting , value creation , natural capital , human capital , finance , corporate social responsibility , industrial organization , economics , public relations , economic growth , political science , history , ecology , archaeology , machine learning , ecosystem , computer science , ecosystem services , biology
Corporate reporting provides the comprehensive picture of an organisation’s performance and position to the stakeholders. In the recent years, corporate reporting has seen a major changes and it has evolved from the financial reporting to the integrated reporting (IR). IR is a corporate reporting reform practised recently by many big companies all over the world. In a precise way, IR has combined the financial report and sustainability report, thus making it more integrated and transparent. Integrated report focuses on the six capitals in a broad way and their value creation for the company over the years. This article has examined many recent research articles to find out the research progress in the area of IR. Analysis of data of 12 companies in six sectors has been made to analyse the value creation of these companies in six capitals. It is observed that the score of reporting for human capital, social and relationship capital, and financial capital was better as compared to intellectual capital, manufacturing capital and natural capital.