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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 1, Year 2020| INTEGRATED REPORTING - A DIACRONIC APPROACH | 
Download | | Author(s): Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2020.813 | | Abstract: ntegrated reporting is a holistic approach that allows investors and other stakeholders to understand how an organization works in terms of strategy, governance and business model. The purpose of this paper is to analyse the evolution of Integrated Reporting (IR) from its origins to the present, in a diachronic approach, in the sense that the parallel evolutions of other phenomena or processes that have determined the economic entities to resort to IR implementation, or of the processes and systems that have developed and innovated simultaneously with this type of reporting will be studied as well. | | Keywords: Integrated Reporting, Reporting Standards, Stakeholders, Business Sustainability. | References:
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