Integrated reporting: Evidence from developed, developing and an emerging economy

Abstract

With the changing landscape in the corporate world, exploring value-maximizing activities has become a trend. Through integrated reporting organizations tell the story of overall performance and value-creating activities to their stakeholders (Deloitte, 2016). Current corporate reporting creates a gap between the stakeholders’ expectation and actual corporate reporting and integrated reporting helps organizations to disclose both their short term and long term value-maximizing activities to their stakeholders (KPMG, 2012). The aim of this essay is to discuss what integrated reporting is objective/importance of Integrated Reporting, Competitive advantage of Integrated Reporting, Integrated Reporting Framework as per The International Integrated Reporting Council (IIRC), Components of Integrated Reporting, Integrated Reporting Practices in Developed Countries, Integrated Reporting Practices in Asian Countries, Integrated Reporting Practices in Bangladesh, Areas of Future Research from the perspective of Bangladesh.