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Publications
  • 2015
  • Working Paper
  • HBS Working Paper Series

Integrated Reporting for a Re-Imagined Capitalism

By: Robert G. Eccles and Birgit Spiesshofer
  • Format:Print
  • | Language:English
  • | Pages:26
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Abstract

An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting. Critics of today's capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that affect a company's ability to create value over the short, medium, and long term. Each country must take its own path to integrated reporting. This is illustrated by analyzing the different regulatory and legislative regimes in the United States and the European Union.

Keywords

Integrated Reporting; Materiality; Securities And Exchange Commission; European Union; Information And Transformation Function; Integrated Corporate Reporting; United States; European Union

Citation

Eccles, Robert G., and Birgit Spiesshofer. "Integrated Reporting for a Re-Imagined Capitalism." Harvard Business School Working Paper, No. 16-032, September 2015.
  • SSRN
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More from the Authors

    • 2016
    • Faculty Research

    The Climate Custodians

    By: Robert G. Eccles and Tim Youmans
    • 2015
    • Faculty Research

    Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality

    By: Robert G. Eccles and Tim Youmans
    • 2015
    • Faculty Research

    Corporate and Integrated Reporting: A Functional Perspective

    By: Robert G. Eccles and George Serafeim
More from the Authors
  • The Climate Custodians By: Robert G. Eccles and Tim Youmans
  • Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality By: Robert G. Eccles and Tim Youmans
  • Corporate and Integrated Reporting: A Functional Perspective By: Robert G. Eccles and George Serafeim
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