An Overview Of Integrated Reporting

With the changing business landscape, the need for non-financial information as well as financial information has increased. In order to evaluate a company thoroughly, investors begin to demand all relevant information. Besides, after the global financial crisis in 2009, people rely less on corporate information. Analyst presentations, online news and social media are found more reliable. To get rid of those concerns, companies tried to produce more reliable and complete information about themselves. One of the results of this concern is integrated reporting. Integrated reporting is seen as the future of corporate reporting since it includes both financial and non-financial information which reveal a company's unique value generating power. The aim of this paper is to explain the needs for integrated reporting, its benefits and give information about the implementation of it both in developed and developing countries.