GROWING INTEREST IN INTEGRATED REPORTING: A MOVE TOWARDS SUSTAINABLE FUTURE


Dr. B. Shekhar ,Usha C.
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Abstract
A separate reporting of financial and non-financial information has led to a lot of criticism because of not given a same priority and relevance to non-financial information as financial information is getting. Therefore it makes difficult for the users to understand how these are related and how they influence each other. As a response to these challenges, development of integrated reporting has started to get a lot of attention. The integrated reporting is rather new approach to corporate reporting and yet more research is required in this field. It provides all sort of material information reflecting the organisation’s strategy, financial performance, governance, social, environmental and economic context within which it operates. Integrated Reporting helps more in taking sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing. This study analyses the regulatory framework in India towards sustainability of corporate value. This study also examines the disclosure and methods deployed on report of sustainability performance by various companies operating in India.
Keywords: Corporate Reporting, Financial Information, Organisation’s Strategy.
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)

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Published on : 2022-11-21

Vol : 5
Issue : 1
Month : December
Year : 2018
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