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integrated reporting
Integrated reporting is a new standard for corporate communication, and helps to complete financial and sustainability reports. A clear framework has been published, but some questions remain in order to know how to apply it. Do we need a new report ? Do we need one report ?〔Eccles, R.G., Krzus, M. (2010) One Report: Integrated Reporting for a Sustainable Strategy, Wiley, New Jersey, USA.〕 Will this report be useful for investors, and for other stakeholders?〔Flower, J, (2015) ‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’, Critical Perspectives on Accounting, Volume 27, March 2015, p. 18-22〕 Other questions could have been raised, such as who is really working for an integrated reporting, and who has interests in it.
Integrated reporting is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term."
It means the integrated representation of a company’s performance in terms of both financial and other value relevant information. Integrated Reporting provides greater context for performance data, clarifies how value relevant information fits into operations or a business, and may help embed long-termism into company decision making. While the communications that result from will be of benefit to a range of stakeholders, they are principally aimed at providers of financial capital allocation decisions.
== King Report on Corporate Governance ==
In the King III Report (otherwise known as King Code of Governance for South Africa 2009), Integrated Reporting is referred to in this manner: "''A key challenge for leadership is to make sustainability issues mainstream. Strategy, risk, performance and sustainability have become inseparable; hence the phrase ‘integrated reporting’ which is used throughout this Report''."〔(【引用サイトリンク】title=IOD )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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