Integrated Reporting: An Opportunity for Australia's Not‐for‐Profit Sector
Integrated Reporting: An Opportunity for Australia's Not‐for‐Profit Sector
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综合报告：澳大利亚非营利部门的机遇
DOI：
10.1111/j.1835-2561.2011.00143.x
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发表时间：
2011
影响因子：
3.4
通讯作者：
R. Simnett
中科院分区：
文献类型：
--
作者：
S. Adams;R. Simnett
综合报告是一种新的报告范式，具有整体性、战略性、响应性、实质性和跨多个时间框架的相关性。综合报告强调加强对当今组织的价值驱动因素的披露，代表着一次更有意义的报告之旅，这对澳大利亚的报告组织(包括非营利组织)具有重要意义。随着综合报告建设概念背后的势头以及同时提出的当地监管改革，综合报告有了新的机会来指导澳大利亚非营利性报告的未来。
Integrated Reporting is a new reporting paradigm that is holistic, strategic, responsive, material and relevant across multiple time frames. Emphasising enhanced disclosure of the value drivers for today's organisations, Integrated Reporting represents a journey to more meaningful reporting that can be instrumental for Australia's reporting organisations, including not-for-profits. With momentum behind the concept of Integrated Reporting building and contemporaneous local regulatory reform on the agenda, there are nascent opportunities for Integrated Reporting to guide the future of not-for-profit reporting in Australia.