Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
Publications
Publications
  • 2015
  • Chapter
  • Corporate Stewardship

Corporate and Integrated Reporting: A Functional Perspective

By: Robert G. Eccles and George Serafeim
  • Format:Print
ShareBar

Abstract

In this chapter, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to effectively perform these functions. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. We will also argue that integrated reporting can contribute to more effective corporate stewardship. 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

Information; Integrated Corporate Reporting; Transformation

Citation

Eccles, Robert G., and George Serafeim. "Corporate and Integrated Reporting: A Functional Perspective." In Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Susan Albers Mohrman, James O'Toole, and Edward E. Lawler. Sheffield, UK: Greenleaf Publishing, 2015.
  • SSRN

About The Author

George Serafeim

Accounting and Management
→More Publications

More from the Authors

    • 2023
    • Faculty Research

    ESG: From Process to Product

    By: George Serafeim
    • April 2023
    • Faculty Research

    Driving Decarbonization at BMW – Instructor Spreadsheet Supplement

    By: Shirley Lu, George Serafeim and Michael W. Toffel
    • April 2023
    • Faculty Research

    Apple's iPhone Revolution: Pioneering the Circular Economy

    By: George Serafeim
More from the Authors
  • ESG: From Process to Product By: George Serafeim
  • Driving Decarbonization at BMW – Instructor Spreadsheet Supplement By: Shirley Lu, George Serafeim and Michael W. Toffel
  • Apple's iPhone Revolution: Pioneering the Circular Economy By: George Serafeim
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College