Corporate and integrated reporting
Subtitle: a functional perspective
By: Robert Eccles, George Serafeim
Contributors: Serafeim, George, author; Harvard Business School
Series: Working paper / Harvard Business School -- 14-094; Working paper (Harvard Business School) ; 14-094
Publisher: Harvard Business School
Published: 2014
Place of publication: Boston]
Language: eng
Number of pages: 18
Description: In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform those functions effectively. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. Moreover, we discuss, through a series of case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in integrated reporting (Anglo-American).
Notes: "April 2014" -- Publisher's website.

Includes bibliographical references (pages 17-18).