Practical and social implications and originality/value of the chapter
The chapter can provide guidance to policymakers, companies and other stakeholders who want to form an opinion on how to legally support integrated reporting. It addresses important questions, especially concerning how European and domestic legislation could be adjusted in order to (i) reflect the newest insights regarding corporate transparency and (ii) become an adequate framework for companies with added benefits for financiers and investors. Moreover, it reports on the benefits of integrated reporting for reporting companies. The authors argue that integrated reporting can be a critical tool in implementing corporate social responsibility (CSR) in the main corporate strategy of a company.
Lambooy, T., Hordijk, R. and Bijveld, W. (2014), "Communicating about Integrating Sustainability in Corporate Strategy: Motivations and Regulatory Environments of Integrated Reporting from a European and Dutch Perspective", Communicating Corporate Social Responsibility: Perspectives and Practice (Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 6), Emerald Group Publishing Limited, Bingley, pp. 217-255. https://doi.org/10.1108/S2043-9059(2014)0000006021
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