Recherche
Economie
Integrated reporting: the benefits of a clear and concise presentation
Insights into research at HEC Lausanne-UNIL – Integrated Reporting (IR) combines financial, environmental and social information in a way that allows companies to present a comprehensive view of their activities and show how they value their human, social, intellectual, environmental, manufacturing and financial capital. Better still, a recent research project carried out by Prof. Gaia Melloni, HEC Lausanne (UNIL) and her co-authors, shows that a clear and concise presentation, as recommended by international guidelines, brings economic benefits.
More and more companies are now turning to Integrated Reporting, which combines financial and sustainability information in a single report. In many jurisdictions, non-financial sustainability information is actually now compulsory, as it is in the European Union under the Non-Financial Reporting Directive (NFRD).
Governance authorities such as the International Integrated Reporting Council (IIRC) produce recommendations on the length, ease of reading and tone of the report, to prevent certain organisations from using these reports to sway perceptions of their sustainable development activities.
As the new research carried out by Prof. Gaia Melloni and her co-authors demonstrates, companies benefit from following these recommendations, with a positive impact at various levels, from their stock market valuation to share liquidity.
Find out more in our HEC Impact blog article, which summarises the research conducted by Prof. Gaia Melloni, on how and why presenting an integrated report, following the guidelines on ease of reading and conciseness, can offer companies an economic advantage.
Get to know more about:
- Prof. Gaia Melloni: Gaia Melloni is an Assistant Professor in the Department of Accounting and Control at HEC Lausanne, University of Lausanne. She is an interdisciplinary researcher in accounting and corporate sustainability with an expertise on integrated and sustainability reporting, on textual analysis and corporate sustainability. She has published in international journals including European Accounting Review, Accounting, Auditing and Accountability Journal, and Journal of Accounting and Public Policy.
- The Department of Accounting and Control: The Department of Accounting and Control's research covers areas such as auditing, tax systems, management and cost control. It aims at understanding the growing complexity of national and international accounting systems..