A New Form of Reporting For Companies. The Integrated Reporting.

Abstract

: The importance of developing this research is due to the fact of integrating reporting as a new practice, and concept and a new form of communicating information through accountability. Companies which adopt this form of communication need models, and the institution that regulates integrated reporting is making adjustments on a framework to help them to compile information. The objective of this study is to present the state of art giving the most important steps in the history of integrated reporting, and giving some points of view to verify in future research. In this study, we analyzed the evolution of integrated reporting revising the recent literature. First, we study the history, them the contents of integrated reporting and finally we discuss arguments in favour or against integrated reporting. We conclude that there are several advantages above the disadvantages that need to be improved to disseminate the form of doing integrated reporting all over the world for some kind of companies.

How Integrated is Integrated Reporting? From a Malaysian Perspective

“…Hence, stakeholders, particularly the providers of capital, can use integrated report to assess whether the company's business creates values and assist in efficient capital allocation. Maria (2016) supports that IR is a useful tool which helps to measure, report and communicate how a company creates value to its business by bringing other important information that are not included in traditional financial reporting. With IR, readers are not only able to perform independent analysis of financial and non-financial information, but also can communicate their thoughts with stakeholders.…”