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Can One Report be Reached? the Challenge of Integrating Different Perspectives on Corporate Performance

Communicating Corporate Social Responsibility: Perspectives and Practice

ISBN: 978-1-78350-795-5, eISBN: 978-1-78350-796-2

Publication date: 28 July 2014

Abstract

Purpose

The chapter aims to analyse the challenges needed in order to achieve the full integration of corporate reporting.

Approach

As a viewpoint chapter, both theoretical and practical problems are presented.

Findings

On the theoretical side, there is still an elusive relationship between environmental, social and governance (ESG) indicators and financial performance. Conceptual models are still in the making and a global standard has not yet been achieved. Besides, as each company may have different CSR strategies, it might be difficult to achieve comparability among firms. On the practical side, there might be concerns about materiality of data (what actually merits to be informed) and the potential risks for disclosing additional information to the market.

Social implications

While the linkage between non-financial and financial results is not yet standard practice, it should be encouraged by stakeholders. The impact of integrated reporting is probably not going to be limited to investors and financial markets, as other stakeholders would have the opportunity to act on the information provided by these documents.

Originality/value

Integrated reporting is still a concept that is being developed. Thus, this chapter aims to contribute to this ongoing academic and practical debate.

Keywords

Citation

Zicari, A. (2014), "Can One Report be Reached? the Challenge of Integrating Different Perspectives on Corporate Performance", Communicating Corporate Social Responsibility: Perspectives and Practice (Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 201-216. https://doi.org/10.1108/S2043-9059(2014)0000006028

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited