英语论文网

1. INTRODUCTION介绍

诚然，这是企业的社会和环境报告向所有利益相关者一个透明的报告一个紧急报告，为了实现可持续发展（巴西和雷，2009）。在这样的情况下，综合报告的出现反映公司在企业外部环境信息披露的美德的财务和非财务绩效（Eccles和Armbrester，2011）。为了最大限度地提高综合报告的重要性，已经利用定性和定量的方法。。同时，这样的做法是否会在创造价值，评价标准简洁的沟通，对外部环境的考虑。第三部分将集中在这些应用的进一步挑战并提出相应的建议。最后，得出结论。总之，综合报告是一个必然的趋势，最大限度地组织的优势，实现价值创造。基本介绍综合报告则透露在这篇文章的开头。为了使企业实现价值创造，定量和定性两种方法同时使用，分析综合报告主要披露尺寸。该这种一体化的适当性暴本文评价。随后，这个组合的一些挑战是体现在全面性和可靠性方面。对这个问题的问题，建议通过扩大定性分析的内容，统一会计要素，和增强可靠性测试相关的改进。Admittedly, there is an urgent call for corporate social and environmental reporting with a transparent report towards all stakeholders, in order to achieve sustainable development (Baxi and Ray, 2009). In such circumstance, integrated report emerges by reflecting company’s financial and non-financial performance in virtue of corporate andexternal environmental disclosures (Eccles and Armbrester, 2011). In order to maximise the significance of integrated reporting, both qualitative and quantitative approaches have been utilised. This essay will elaborate the application of these two methods in analysing integrated reporting.It will firstly introduce integrated reporting and then shed light on the applicationof quantitative and qualitative methods in analysing integrated reporting with corporate andexternal environmentalperspectives. Meanwhile, the appropriateness of such practice would be evaluated on thecriteria of value creation, concise communication, considerations for external environment.The third part will concentrate on the further challenges of such application and propose corresponding recommendation. Finally, the conclusion will be revealed.

CONTENT

1. INTRODUCTION 1
2. INTEGRATED REPORTING 1
3. APPLICATION OF ANALYSIS METHODS IN INTEGRATED REPORTING 2
3.1 Corporate Disclosure 2
3.2 External Environment Disclosure 4
4 CHALLENGES AND RECOMMENDATION 6
5 CONCLUSION 7
6 REFERENCES 8

5 CONCLUSION

In conclusion, integrated reporting is an inevitable trend to maximise organisational strengthsto achieve value creation. The basic introduction of integrated reporting is revealed at the start of this essay. In order to make companies to achieve value creation, both quantitative and qualitative methods are simultaneously employed to analyse main disclosure dimensions of integrated reporting. The appropriateness of such integration is critically evaluated by this essay. Subsequently, some challenges about this combination are demonstrated in terms of comprehensiveness and reliability. Towards this problematic issue, a relevant improvement by enlarging the content of qualitative analysis, unifying Accounting elements, and enhancing the test for reliability is recommended.

Word Count: 1,920

6 REFERENCES

Adams, C. A., Coutts, A., and Harte, G. (1995) Corporate Equal Opportunities (Non-) Disclosure.British Accounting Review, Vol. 27 (2), pp. 87-108.

Baxi, C. V. and Ray, R. S. (2009) Corporate Social & Environmental Disclosures and Reporting.Indian Journal of Industrial Relations, Vol. 44 (3), pp. 355-375.

Beattiea, V., McInnes, B. and Fearnley, S., (2004) ‘A methodology for Analysing and Evaluating Narratives in Annual Reports: a Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes’, Accounting Forum, Vol. 28, pp.205-236.

Beck, A.C., Campbell, D.,