TY - JOUR
T1 - Integrated Reporting
T2 - An Opportunity for Australia's Not-for-Profit Sector
AU - Adams, Sarah
AU - Simnett, Roger
PY - 2011/9
Y1 - 2011/9
N2 - Integrated Reporting is a new reporting paradigm that is holistic, strategic, responsive, material and relevant across multiple time frames. Emphasising enhanced disclosure of the value drivers for today's organisations, Integrated Reporting represents a journey to more meaningful reporting that can be instrumental for Australia's reporting organisations, including not-for-profits. With momentum behind the concept of Integrated Reporting building and contemporaneous local regulatory reform on the agenda, there are nascent opportunities for Integrated Reporting to guide the future of not-for-profit reporting in Australia.
AB - Integrated Reporting is a new reporting paradigm that is holistic, strategic, responsive, material and relevant across multiple time frames. Emphasising enhanced disclosure of the value drivers for today's organisations, Integrated Reporting represents a journey to more meaningful reporting that can be instrumental for Australia's reporting organisations, including not-for-profits. With momentum behind the concept of Integrated Reporting building and contemporaneous local regulatory reform on the agenda, there are nascent opportunities for Integrated Reporting to guide the future of not-for-profit reporting in Australia.
UR - http://www.scopus.com/inward/record.url?scp=80052830495&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.2011.00143.x
DO - 10.1111/j.1835-2561.2011.00143.x
M3 - Article
SN - 1035-6908
VL - 21
SP - 292
EP - 301
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 3
ER -