Towards a coherent, sustainable corporate reporting by adopting Integrated Reporting - A qualitative study of contemporary integrated reporting practice and challenges in Germany and the United States of America
The corporate reporting practice is adapting to rising demands by stakeholders and shareholders for an enhanced consideration of non-financial information. These interest groups demand management to look beyond the financials and determine which factors create long-term value for the organisation. Moreover, regulatory pressure is exercised on the company. The purpose of this thesis is thus, to ga