( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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INTEGRATED REPORTING- A POTENT TOOL FOR VALUE CREATION

    1 Author(s):  MR CHHETAN CHHOIDUB

Vol -  7, Issue- 6 ,         Page(s) : 310 - 317  (2016 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The Integrated reporting is a new standard for corporate communication, and helps to complete financial and sustainability reports taking into account financial and non financial. Integrated reporting IR is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term." It means the integrated representation of a company’s performance in terms of both financial and other value relevant information. Integrated Reporting provides greater context for performance data, clarifies how value relevant information fits into operations or a business, and may help embed long-term value creation into companies decision making.

1. https://en.wikipedia.org/wiki/Integrated_reporting
2. http://integratedreporting.org/
3. http://www.cimaglobal.com/Thought-leadership/Integrated-reporting/
4. https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/road-to-integrated-reporting.pdf
5. http://www.tatasteel.com/investors/annual-report-2012-13/html/int_rep.html

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