Contributions to an improved framework for integrated reporting
Vol. 14, Nr. 3/2015 , 483-507
Author(s):
Tudor Oprisor
Keywords:
Integrated Reporting Framework, comment letters, content analysis, stakeholders.
Abstract:
Everystakeholder who is a part the contemporary business world is constantly seekingfor high-value information that might represent a competitive advantage opposedto other market participants. Therefore, the reporting system needs to takeinto account not only financial aspects, but also non-financial elements thatmight impact the outcome of a specific course of action, thus creating the coreassumption for regulating and implementing Integrated Reporting. The mainpurpose of this paper is to perform a content analysis on comment letters whichwere submitted to the Consultation Draft and to discuss the contributionsprovided by the professional bodies, standard setters, policy makers andregulators to the Integrated Reporting Framework. We intend to study theincentives which determined the respondents to provide comments on specificsections of the Consultation Draft and to which extent have these commentsbrought added-value to the Framework.
Download:
http://online-cig.ase.ro/jcig/art/14_3_3.pdf
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