Assignment

Length: 3 pages (825 words).

Instructions: How does integrated reporting differ from other forms of nonfinancial reporting e.g. CSR reporting, reporting using sustainability tools, the EU Directive on the disclosure of nonfinancial information. [Note: In particular, demonstrate the conceptual differences between integrated reporting and GRI G4 reporting] [approximately 400 words]

How relevant is integrated reporting to various stakeholder groups of listed companies (e.g., retail investors, institutional investors, lenders, environmental lobby groups, customers etc.). Your answer to this part should draw on theories explaining market reactions to corporate reports and capital markets research on the use of accounting and non-accounting information. [approximately 400 words]

In this research assignment you will be providing your personal view based on research evidence, theory and original thought.

In your assignment, you are expected to draw on:

• relevant accounting theories

• the International Integrated Reporting Framework issued by the IIRC.

• scholarly articles from academic journals

• reports issued by professional accounting bodies, accounting firms (particularly, the Big 4), regulatory bodies, the IIRC, the GRI and other organisations

• official websites of professional accounting bodies, accounting firms (particularly the Big 4), regulatory bodies, the IIRC, the GRI and other organisations media reports on integrated reporting.

Attachment:- Report.pdf