Jan 06, 2014
Article "Integrated reporting – state of research – results of a systematic literature research” published
Article "Integrated reporting – state of research – results of a systematic literature research” published
Companies often publish integrated reports for comprehensive information of stakeholders instead of separate annual and sustainability reports.
This raises numerous questions, concerning:
- What is the motivation and the target group of integrated reports
- Which informations should be included and who is responsible for reporting
- What can be done to ensure persistently high quality of information
This report summarizes the current state of research and therefor tries to steer the discussion on essential aspects of integrated reporting.
Guenther, E., Schmiedchen, E. (2013). Integrated Reporting - Stand der Forschung - Ergebnisse einer systematischen Literaturrecherche. ZCG, 6: 278-284.