The reliability of integrated reporting

Abstract

This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company’s responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions.