DSpace Repository

Assessing the Gap between Integrated Reporting and Current Integrated Corporate Reporting Practice: A Proposed Checklist

Show simple item record

dc.contributor.author Herath, R.
dc.contributor.author Gunarathne, N.
dc.date.accessioned 2017-03-22T10:31:42Z
dc.date.available 2017-03-22T10:31:42Z
dc.date.issued 2016-08-19
dc.identifier.citation Herath, R., & Gunarathne, N. (2016). Assessing the Gap between Integrated Reporting and Current Integrated Corporate Reporting Practice: A Proposed Checklist. Proceedings of 11th Faculty of Management Studies and Commerce (FMSC) Research Symposium, University of Sri Jayewardenepura, Nugegoda, 40-52. en_US, si_LK
dc.identifier.issn 2012-7146
dc.identifier.uri http://dr.lib.sjp.ac.lk/handle/123456789/4502
dc.description.abstract The purpose of this ongoing study, at this stage, is to present a checklist to assess the gap between present corporate reporting practices and the International Integrated Reporting Council’s (IIRC) Guidelines on preparing an integrated report. Since integrated reporting is “principle driven” than “rule based” there is a need to assess the emerging integrated reporting practice against what IIRC has laid down in their guidelines. The check list we develop here attempts to overcome the inherent several weaknesses in the existing few check lists. Hence, this check list was developed by perusing the extant literature on integrated reporting. This check list, in addition to providing a tool for evaluating the corporate integrated reports against IIRC Guidelines, can also be used by corporate managers to assess the level of their integrated reporting. This assessment could also be a catalyst in creating the requisite changes to the corporate practice, in particular to the integrated thinking process. en_US, si_LK
dc.language.iso en en_US, si_LK
dc.publisher University of Sri Jayewardenepura, Nugegoda en_US, si_LK
dc.subject Corporate Reporting en_US, si_LK
dc.subject Integrated Reporting en_US, si_LK
dc.subject International Integrated Reporting Council’s (IIRC) Guidelines en_US, si_LK
dc.subject Sri Lanka en_US, si_LK
dc.title Assessing the Gap between Integrated Reporting and Current Integrated Corporate Reporting Practice: A Proposed Checklist en_US, si_LK
dc.type Article en_US, si_LK


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Browse

My Account