Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector

被引:180
作者
Adams, Sarah [1 ]
Simnett, Roger [1 ]
机构
[1] Univ New S Wales, Australian Sch Business, Ctr Social Impact, Sydney, NSW 2052, Australia
关键词
D O I
10.1111/j.1835-2561.2011.00143.x
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:292 / 301
页数:10
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