Abstract
Integrated reporting is the latest development in a movement that focuses on corporate reporting on non-financial information related to an organization’s corporate citizenship along with the financial information presented in the financial statements. An integrated report should include the extent of the effects on capitals that are not owned by the organization, or externalities, such as the effect of a well-educated labor force on the productivity of a company or the impact of pollution emitted by a factory on nearby residents. Related information can be presented in integrated reports in the context of sustainable development concept and supported by strategic management accounting system. The development and implementation of integrated performance indicators for sustainable development and innovative development within the framework of strategic management accounting is of fundamental importance for implementing a strategy of sustainable development. Integrated performance indicators for evaluation the economic, social and the environmental aspects of sustainable development in the context of innovative development can be unified in a strategic integrated indicator of sustainable development using the fuzzy sets theory founded by Lotfi Zadeh.
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