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ASSESSING THE GAP BETWEEN INTEGRATED REPORTING AND CURRENT INTEGRATED CORPORATE REPORTING PRACTICE: A PROPOSED CHECKLIST

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dc.contributor.author Herath, R.
dc.contributor.author Gunarathne, N.
dc.date.accessioned 2017-10-17T05:14:58Z
dc.date.available 2017-10-17T05:14:58Z
dc.date.issued 2016
dc.identifier.citation Herath, R., Gunarathne, N. (2016). "ASSESSING THE GAP BETWEEN INTEGRATED REPORTING AND CURRENT INTEGRATED CORPORATE REPORTING PRACTICE: A PROPOSED CHECKLIST", 11th Faculty of Management Studies and Commerce (FMSC) Research Symposium, pp. 40-52. en_US, si_LK
dc.identifier.uri http://dr.lib.sjp.ac.lk/handle/123456789/5824
dc.description.abstract Attached en_US, si_LK
dc.description.abstract The purpose o f 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 fo r evaluating the corporate integrated reports against IIRC Guidelines, can also be used by corporate managers to assess the level o f 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
dc.language.iso en_US en_US, si_LK
dc.publisher 11th Faculty of Management Studies and Commerce (FMSC) Research Symposium 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


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