期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2015
卷号：4
期号：03
页码：172-180
出版社：European Society of Business and Social Sciences
摘要：The private sector has been dealing with one of the most severe financial crisis in recent history, thus the question of solutions must be tackled. As a result of the need to adapting to a more demanding economic environment, the present business reporting has proven unsatisfactory. Alternatively, an Integrated Reporting system could be the answer: flexible, addressing short, medium and long term time frames, focusing both on the past and future, it analyze s six key types of capitals - financial, manufactured, intellectual, social and relationship, human and natural capital. This paper aims at to introduce the concept of Integrated Reporting with respect to sustainable growth. In the literature review section the progress of Integrated Reporting is reviewed from the perspective of two organizations’ - King Report on Governance for South Africa, and the International Integrated Reporting Council in the U.K. Afterwards, the article presents a case study of a successful company which has already issued an integrated report in 2012, combining information on its financial and non-financial performance – SAP AG, to enhance transparency and innovation potential. Therefore, the implications are centred on providing new lines for the business model and underlining the practical importance of interdependencies between categories of reported information.
关键词：integrated reporting; intellectual capital; human capital;economic crisis; innovation.
