Authors:

  • George Serafeim
  • Robert Eccles

Excerpt

Luxembourg: A Sustainable Society Starts Here. Robert Eccles, George Serafeim, 2013, Book Chapter. "Integrated reporting is a topic of growing interest in the corporate and investment community. In its simplest terms, an integrated report is one which presents a company’s financial and nonfinancial (e.g., environmental, social, and governance) performance in a single document. Ideally, it also shows the relationships between them, although that remains a challenge due to the lack of measurement and reporting standards for nonfinancial information..." Link Verified October 11, 2014