Integrated reporting
RAJU, L
Integrated reporting Benefits and impediments - 2013 - 74-84
Reporting mechanisms have to undergo drastic changes to highlight the spillover effects of business activities and on sustainable value. A reporting of negativities would help stakeholders and shareholders in arriving at the sustainable nature ofbusiness. Financial reporting accounts for only financial performance and on the other hand, sustainable reports prepared separately account for social and environmental performance devoid of inter linkages between financial and non-financial performance.
ACCOUNTING
657
Integrated reporting Benefits and impediments - 2013 - 74-84
Reporting mechanisms have to undergo drastic changes to highlight the spillover effects of business activities and on sustainable value. A reporting of negativities would help stakeholders and shareholders in arriving at the sustainable nature ofbusiness. Financial reporting accounts for only financial performance and on the other hand, sustainable reports prepared separately account for social and environmental performance devoid of inter linkages between financial and non-financial performance.
ACCOUNTING
657