Integrated reporting Benefits and impediments

By:

RAJU, L

Material type:

Mixed materialsPublication details: 2013Description: 74-84Subject(s):

ACCOUNTING

NLM classification:

In: CHARTERED ACCOUNTANTMSummary: 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/5	Available		P15126

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.

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