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Integrated Reporting (IR) may become the twenty-first century revolution in corporate reporting. Traditional corporate reporting concentrated itself in financial reporting and was developed from the first half of the 1900s when most assets were tangible, reflecting in large part the industrialization era. Nowadays we are increasingly living in the knowledge era, and most of the assets of world-class companies are intangibles, or knowledge based (patents, trademarks, software, and similar). Furthermore, capital markets are increasingly looking for firms to generate forms of value creation that go beyond strictly profits: longevity of firms is more and more dependent upon factors like attraction and retention of talent, friendly relationships with neighboring stakeholders, ability to manage and keep personnel satisfied with their jobs, in addition to the ability to raise funds and operate equipment. Information on value creation drivers are required by investors and creditors not only in terms of past performance but also as critical issues for the future sustainability of firms. That is where IR has a vital role to play.
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- Integrated Reporting: When, Why and How Did It Happen?
José Roberto Kassai
- Palgrave Macmillan UK
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