The business case for integrated reporting: Insights from leading practitioners, regulators, and academics

Jenna J Burke, Cynthia E Clark
Business Horizons,Vol. 59, Issue 3, Pages: 273-283.

Integrated reporting, a new development in the reporting landscape, seeks to concisely communicate a firm’s value through a more holistic picture that integrates financial and non-financial information. This practice is in its infancy in the United States and Europe, with many firms unsure of what integrated reporting is, what its benefits are, and even how to set it up. Drawing upon transcripts from 19 unstructured panel interviews at a global symposium on the subject, we discuss the business case for integrated reporting, as well …
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