Abstract
The business environment continues to change and evolve at a rapid pace, and the reporting process by which organizations communicate performance to external stakeholder must also change and adapt. As both financial and non-financial stakeholder become increasingly interested in not only the financial results of the organization, but how these results are achieved, management teams must take appropriate steps. Incorporating both the operational and financial results of the organization into data communicated to internal and external users remains a fiduciary responsibility of management professionals across industry lines. Integrated reporting, although not a panacea for short-termism and other pressures on organizations, does provide a vehicle for more comprehensive financial reporting. This research examines both the literature and academic support for integrated reporting, and, as of the date of this research, implications that adopting such a framework has a financial performance.
Highlights
As the global business environment continues to become increasingly integrated and digitized in nature, the following reality is apparent for management professionals across industry lines
Operating income forms the basis for how management professionals are often judged, and plays a large role in computing the financial metric of earnings per share (EPS), which every publicly traded organization must report to the market on a continuous basis
This research article set out with a dual purpose, to both analyze existing literature and studies linked to integrated financial reporting and stakeholder theory, and to examine whether current implementation generated superior results versus a broad based index
Summary
As the global business environment continues to become increasingly integrated and digitized in nature, the following reality is apparent for management professionals across industry lines. Stakeholder groups, which can be summarized as any and all non-financial institutions or organizations interested in the performance of the business, play an ever larger role in how management teams inte-. Continues to dominate how market analysts and other participants evaluate organizations, and play a prominent role in how management professionals are judged. In addition to this traditional lens through which organizations are analyzed, the influence of stakeholders appears to be making a collective change to how organizations report the results of operations. In the aftermath of the financial crisis, and the rise of socially conscious investing methodologies, investors and stakeholders appear increasingly interested in the financial performance of the firm, but how these results are generated
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