E3S Web Conf.
Volume 35, 2018Scientific-Research Cooperation between Vietnam and Poland (POL-VIET 2017)
|Number of page(s)||7|
|Section||Humanities, cooperation, education|
|Published online||23 March 2018|
Integrated Reporting as a Tool for Communicating with Stakeholders – Advantages and Disadvantages
AGH University Science and Technology, A. Mickiewicza Av. 30, 30-059 Krakow, Poland
* Corresponding author: firstname.lastname@example.org
Financial and non-financial reporting from the beginning of its existence is the primary source of communication between the company and a wide range of stakeholders. Over the decades it has adapted to the needs of rapidly changing business and social environment. Currently, the final link in the evolution of organizational reporting, such as integrated reporting, assumes integration and mutual connectivity to both financial and non-financial data. The main interest in the concept of integrated reporting comes from the value it contributes to the organization. Undoubtedly, the concept of integrated reporting is a milestone in the evolution of organizational reporting. It is however important to consider whether it adequately addresses the information needs of a wide range of stakeholders, and whether it is a universal tool for communication between the company and its stakeholders. The aim of the paper is to discuss the advantages and disadvantages of the concept of integrated reporting as a tool for communication with stakeholders and to further directions of its development. The article uses the research methods such as literature analysis, the content analysis of the corporate publications and comparative analysis.
Key words: organization reporting / integrated reporting / communication with stakeholders
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (http://creativecommons.org/licenses/by/4.0/).
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