Synonyms
Definition
Integrated reporting incorporates in one single report information regarding the major resources and relationships that interrelate with the reporting entity and which are presented in the form of six capitals: the financial capital, the manufactured capital, the human capital, the social and relationship capital, the intellectual capital, and the natural capital. It is a form of communicating how an organization creates value over time, targeting to the creation of stronger connections between the various different activities of a business. The concept was born within the private sector context, but recently increased interest is recorded about its usability to the public sector as well.
Introduction
The modern economic and political environment asks for information that goes beyond financial reporting; there is a demand for reporting entities to overcome the barriers of traditional reporting and to proceed in...
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References
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Karatzimas, S. (2016). Integrated Reporting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2286-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2286-1
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Publisher Name: Springer, Cham
Online ISBN: 978-3-319-31816-5
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