Graduation Year

2018

Date of Submission

4-2018

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts

Department

Economics-Accounting

Reader 1

Professor Marc Massoud

Terms of Use & License Information

Terms of Use for work posted in Scholarship@Claremont.

Rights Information

© 2018 Aakriti M Anand

Abstract

In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and improvements that Integrated Reporting can bring to published information and decision making through its multiple capital model and the guiding principles. This is followed by an analysis of an Integrated Report produced in the United States to shed light on the lack of consolidation with IR in the U.S. In comparison, we will look at an exemplary Integrated Report to understand how implementation of IR Framework has benefited reporting entities in other parts of the world. This paper attempts to bring to the attention the dwindling pace of the U.S. entities in keeping up with corporate reporting trends, why this is potentially problematic and what needs to be done to improve the corporate reporting atmosphere in the U.S. for the benefit of organizations as well as their stakeholders.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.

Share

COinS