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Disclosure for Sustainability: The Case of Integrated Reporting
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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