The Integrated Reporting Framework: Between Challenge and Innovation
The Integrated Reporting Framework: Between Challenge and Innovation
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综合报告框架：挑战与创新之间
DOI：
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发表时间：
2014
期刊：
影响因子：
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通讯作者：
Tudor Oprişor
中科院分区：
文献类型：
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作者：
Tudor Oprişor
最近，集成报告显示了商业社区的极大兴趣，因为它可以为所有类型的用户提供更大的信息价值。因此，为这类报告建立一个适当的框架一直是管理机构的最高优先事项，其他有关各方也提供了大量投入。本文旨在分析提交给征求意见稿的意见，并确定哪些问题更受关注。此外，通过这份文件，我们打算揭示哪些类型的受访者更有兴趣讨论该框架，并将他们分为几个利益集团。最后，本文件的主要目标是概述为最终形成框架而进行的讨论，并确定意见函如何能够为综合报告的实施提供进一步的视角。
Integrated Reporting has lately shown a great amount of interest for the business community, as it can offer a greater information value to all types of users. Thus, creating a proper framework for this type of reporting has been a top priority for the regulating bodies, with significant input from other interested parties. This paper aims to analyze the comments submitted to the Consultation Draft and to determine which questions gained more focus. Moreover, through this paper, we intend to reveal which types of respondents were more interested in discussing the Framework and to split them into several groups of interest. Finally, the main goal of the paper is to provide an overview on the discussions leading to the Framework’s final form and to determine how the comment letters can provide further perspectives on the implementation of Integrated Reporting.