Robert G. Eccles (Harvard Business School) and George Serafeim (Harvard University – Harvard Business School) has posted “Corporate and Integrated Reporting: A Functional Perspective”.
The abstract is as follows:
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 effectively those functions. 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).
Keywords: corporate reporting, integrated reporting, information, investing, sustainability, accounting