Integrated reporting and corporate disclosure

• Autores: Brad J. Monterio
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 96, Nº. 3, 2014, págs. 54-57
• Idioma: inglés
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• Resumen

  • The article discusses integrated reporting and a framework for its implementation released by the International Integrated Reporting Council (IIRC) in December 2013. Information is presented on why the IIRC created the framework, a summary of its content, and the role of information technology such as XBRL in integrated reporting.