Far from being a mindless exercise, "integrated reporting" needs to be seen for what it is: the story of how your company creates value
Too often we treat reporting as a mindless compliance exercise, rather than as something that actually does influence behavior, in positive or negative directions. Given its influential role, corporate reporting needs to encompass corporate citizenship, ethical responsibilities, accountability and fairness.
See full Article: http://www.ieseinsight.com/review/articulo.aspx?doc=114437&seccion=2&issue=21
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