A template for integrated reporting

被引：151

作者：

Abeysekera, Indra ^{[1
]}

机构：

[1] Univ Wollongong, Sch Accounting & Finance, Wollongong, NSW, Australia

来源：

JOURNAL OF INTELLECTUAL CAPITAL | 2013年 / 14卷 / 02期

关键词：

Integrated reporting; Intellectual capital; Reporting; Organizations; Vision; Values; Corporate strategy;

D O I：

10.1108/14691931311323869

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Purpose - The purpose of this paper is to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations. Design/methodology/approach - The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the UK. Findings - The integrated report should explain the story of reaching the organisation's vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital. Practical implications - The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations. Originality/value - To the best of the author's knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template. Keywords Integrated reporting, Intellectual capital, Reporting, Organizations, Vision, Values, Corporate strategy

引用

页码：227 / +

页数：23

共 29 条

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