Moving Forward Towards Integrated Reporting
Author | : Diederik Ligtenberg |
Publisher | : GRIN Verlag |
Total Pages | : 84 |
Release | : 2013-07-18 |
ISBN-10 | : 9783656462637 |
ISBN-13 | : 3656462631 |
Rating | : 4/5 (631 Downloads) |
Download or read book Moving Forward Towards Integrated Reporting written by Diederik Ligtenberg and published by GRIN Verlag. This book was released on 2013-07-18 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance, grade: 8,5, TiasNimbas Business School, course: Executive Master of Finance & Control, language: English, abstract: This study examines the effect of Integrated Reporting (IR) on corporate disclosures in the financial services industry. In particular, this study shows that IR leads to a higher level of disclosure of non-financial information, measured by a set of criteria based on the content elements of the Consultation Draft of the IR Framework (presented 16.04.2013). In addition, this thesis provides a structured approach and a starting point for the IR implementation trajectory. This performance management approach, built on the concept of the Value Driver Tree, interlinks content elements and their interdependencies, with corporate strategy as a starting point for IR.