Strategic Management Accounting, Volume III by Vassili Joannidès de Lautour

Author:Vassili Joannidès de Lautour
Language: eng
Format: epub
ISBN: 9783030201579
Publisher: Springer International Publishing

Information connectedness and complementarity across stakeholders

Relationships with stakeholders

Selectivity of relevant information only

Concision and intelligibility of information

Reliability and comprehensiveness of reporting

Consistency and comparability of data

Within this framework, disclosing organisations can choose what they view as pertinent and can report it in a way they deem relevant for their stakeholders. Integrated Reporting can therefore be accommodated within any legal or cultural system (Frías-Aceituno et al., 2013; García-Sánchez et al., 2013). Contents per se are expected to follow some common-sense non-compelling principles:Presentation of the organisation and its ecosystem

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