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Book part
Publication date: 28 July 2014

Tineke Lambooy, Rosemarie Hordijk and Willem Bijveld

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information…

Abstract

Purpose

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information about corporate performance (re: financial, governance, social and environmental functioning) – currently reported in separate reports – into one coherent whole. The authors first explore the motivation of companies and legislators to introduce integrating reporting. Next, they analyse how integrated reporting can be supported by legislation thereby taking into account the existing regulatory environment.

Methodology/approach

Literature study; desk research, analysing integrated reports; organisation of an international academic conference (30 May 2012 in Rotterdam, the Netherlands).

Findings

EU law needs adjusting in the field of corporate annual reporting. Although integrated reporting is currently being explored by some frontrunners of the business community and is being encouraged by investors, the existing legal framework does not offer any incentive, nor is uniformity and credibility in the reporting of non-financial information stimulated. The law gives scant guidance to companies to that end. The authors argue that amending the mandatory EU framework can support the comparability and reliability of the corporate information. Moreover, a clear and sound EU framework on integrated corporate reporting will assist international companies in their reporting. Presently, companies have to comply with various regulations at an EU and a national level, which do not enhance a holistic view in corporate reporting. The authors provide options on how to do this. They suggest combining EU mandatory corporate reporting rules with the private regulatory reporting regime developed by the Global Reporting Initiative (GRI).

Research limitations/implications

Focus on EU and Dutch corporate reporting laws, non-legislative frameworks, and corporate practices of frontrunners.

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.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

Keywords

To view the access options for this content please click here
Book part
Publication date: 28 July 2014

Abstract

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

To view the access options for this content please click here
Book part
Publication date: 28 July 2014

Abstract

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

To view the access options for this content please click here
Book part
Publication date: 28 July 2014

Ralph Tench, William Sun and Brian Jones

This chapter is to introduce to the reader the background, purpose, core themes and structure of the volume. Brief summaries of all the following chapters in the book are provided.

Abstract

Purpose

This chapter is to introduce to the reader the background, purpose, core themes and structure of the volume. Brief summaries of all the following chapters in the book are provided.

Design/methodology/approach

Literature review and desk research.

Findings

This chapter suggests that CSR communication as a cross-section of communication studies and CSR research should be highlighted as an important subject of inquiry to bridge the communicative gap between businesses and their stakeholders as well as the public at large. An initial theoretical framework on CSR communication is presented.

Research implications

A general research direction is provided for CSR communication. It encourages more future scholarly studies in this emerging and fascinating field.

Social/practical implications

The overall purpose is to help grow knowledge and develop understanding of the ways in which businesses communicate CSR.

Originality/value

It is the first time in the field of CSR communication that a relatively comprehensive and systematic framework is presented. The chapters that follow in the book cover many contents of the framework.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

Keywords

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