Studie: Integrated Reporting in Deutschland, November 2013

Wer sich mit Reporting und den Anforderungen an Integrated Reporting auseinandersetzt, sollte hier mal einen Blick riskieren.

Aus dem Text:

Integrated reporting is a new reporting trend that centres on the core of the
company, the creation of value, and its strategic direction. The aligned illustration
of strategy, business model, performance, and business management sharpens the
understanding of the relationships and enhances external users’ scope to assess the
company’s ability to maintain and create value in the future.

The integrated reporting process results in a more cohesive and efficient
approach to corporate reporting that draws together other reporting strands and
communicates the full range of factors that materially affect the ability of an
organisation to create value over the short, medium and long terms.

In this survey, PwC examined the degree of effectiveness of corporate reporting at
DAX 30 companies based upon PwC’s integrated reporting model and the IIRC’s
Consultation Draft of the International Framework.