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Disclosure for Sustainability: The Case of Integrated Reporting

Disclosure for Sustainability: The Case of Integrated Reporting
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Author(s): Gözde Ünal (Bogazici University, Turkey)and Ali Çoşkun (Bogazici University, Turkey)
Copyright: 2015
Pages: 9
Source title: Handbook of Research on Developing Sustainable Value in Economics, Finance, and Marketing
Source Author(s)/Editor(s): Ulas Akkucuk (Uşak University)
DOI: 10.4018/978-1-4666-6635-1.ch017

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Abstract

Besides financial performance, corporations started to disclose their sustainability performances with an increasing awareness on environment. This chapter compares two mainstreams in sustainability reporting, one that relies on guidelines of Global Reporting Initiative (GRI) and the other one that follows the integrated reporting () framework published by International Integrated Reporting Council (IIRC) while emphasizing mainly the latter one. Sustainability reports prepared in accordance with the framework aim to provide accountability for business impacts for a niche target audience, which are the providers of financial capital.

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