Question
Question one: Sustainability Reporting and Integrated Reporting The need to enhance corporate disclosure by emphasizing the fit between financial and non-financial information has received a
Question one: Sustainability Reporting and Integrated Reporting
The need to enhance corporate disclosure by emphasizing the fit between financial and non-financial information has received a lot of attention recently. Eccles and Kzrus (2010) asserted that this emphasis provides a complete picture of the elements which inform a firm's performance over time.
You are required to present a critical analysis of integrated reporting and highlight three key elements that distinguish between integrated reporting from sustainability. The critical analysis should be in reference to Eccles and Krzus (2010) and recent peer-reviewed papers listed below on integrated reporting:
Your write-up should address the following key points among others in a report format:
A summary of the concept of integrated reporting and sustainability reporting.
A summary of the advantages and disadvantages associated with integrated reporting and sustainability reporting (at least one advantage and one disadvantage for integrated reporting and sustainability reporting respectively).
A critical evaluation and highlight of the attributes of integrated reporting which distinguish it from sustainability reporting.
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