Capturing non-financial information in integrated reporting
- Title
- Capturing non-financial information in integrated reporting
- Creator
- Kumari T.; Vincent T.N.
- Description
- In the contemporary business scenario, integrated reporting is a transformational form of corporate reporting. Integrated reporting provides material and substantial information about an entitys prospects, governance, strategy and actions that serve as a reflection of social and commercial viability within the holistic environment in which it operates (IIRC, 2013). Thus, in integrated reports, along with financial information the critical non-financial aspects that affect the reputation, performance and sustainability of the firm are also required to be reported by companies. While regulations are instituted for compulsory divulgence of non-financial information as part of annual reports, there is a lot of ambiguity regarding the non- financial items to be included and the manner of reporting. This paper delineates the non-financial capital components for disclosure in integrated reports. It also discusses the current practices of integrated reporting world over, which will help organisations gain clarity in presenting the non-financial items under different heads of non-financial capitals. Copyright 2022 Inderscience Enterprises Ltd.
- Source
- International Journal of Business Information Systems, Vol-40, No. 1, pp. 98-116.
- Date
- 2022-01-01
- Publisher
- Inderscience Publishers
- Subject
- global reporting initiative; IIRC; integrated reporting; International Integrated Reporting Council; non-financial capital
- Coverage
- Kumari T., Department of Commerce, CHRIST (Deemed to be University), Hosur Main Road, Bhavani Nagar, S.G. Palya, Karnataka, Bengaluru, 560029, India; Vincent T.N., Department of Commerce, CHRIST (Deemed to be University), Hosur Main Road, Bhavani Nagar, S.G. Palya, Karnataka, Bengaluru, 560029, India
- Rights
- Restricted Access
- Relation
- ISSN: 17460972
- Format
- Online
- Language
- English
- Type
- Article
Collection
Citation
Kumari T.; Vincent T.N., “Capturing non-financial information in integrated reporting,” CHRIST (Deemed To Be University) Institutional Repository, accessed April 18, 2025, https://archives.christuniversity.in/items/show/15392.