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Publications
  • 2015
  • Chapter
  • Corporate Stewardship

Corporate and Integrated Reporting: A Functional Perspective

By: Robert G. Eccles and George Serafeim
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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

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    By: George Serafeim and Gladys Vélez Caicedo
More from the Authors
  • David Crane’s Clean(er) Energy Strategy at NRG By: George Serafeim, Michael W. Toffel and Tom Quinn
  • FIJI Water: Carbon Negative? (Abridged) By: Michael W. Toffel, George Serafeim, Francesca Gino, Stephanie Van Sice and Tom Quinn
  • Machine Learning Models for Prediction of Scope 3 Carbon Emissions By: George Serafeim and Gladys Vélez Caicedo
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