ABSTRACT
This chapter outlines and analyzes not only some of the aspects of integrated financial reporting, including which specific attributes are included therein, but also what benefits these attributes can deliver to the marketplace. The history and track record of nonfinancial reporting is a long and well-traveled path many organizations, professional associations, and stakeholders have followed previously. It is also important to note that integrated reporting, in addition to appealing to a stakeholder community that includes nonfinancial stakeholders, also seems to appeal and work for financial shareholders and members of the investment community. Reporting and communicating information to both internal and external stakeholder groups is a duty of management that can, if left unchecked, occupy a substantial majority of management professionals time and attention. Any reporting framework or idea has to, in addition to providing information to the marketplace, be connected to the value an organization produces and delivers to stakeholder groups.
