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  3. Showing the whole picture: trends in integrated reporting

Showing the whole picture: trends in integrated reporting

  • Wed Sep 24 04:00:00 UTC 2014
  • News and Publications, Research Brief
  • Sustainability Reporting
A recent study investigated what factors affect a firm’s likelihood of creating an integrated report—one report providing information on company strategy, corporate governance, performance and prospects in such a way as to reflect its commercial, social, and environment context—and found that size, profitability, concentration and the adoption of reporting guidelines all play a role.
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