After completing your accounting degree, you secured a graduate position at the Australian Securities and Investments Commission. You are part of the international strategy team that monitors the late

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After completing your accounting degree, you secured a graduate position at the Australian Securities and Investments Commission. You are part of the international strategy team that monitors the late

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After completing your accounting degree, you secured a graduate position at the Australian Securities and Investments Commission. You are part of the international strategy team that monitors the latest international developments. As your first task, you have been asked by your team leader to prepare a position paper on the topic of integrated reporting. Based on the findings of the paper, the Commission will consider encouraging companies to issue integrated reports. After some contemplation, you decide to focus on the following three points in your report: (1) Background information on integrated reporting including its framework and international reception; (2) Evidence-based comparison of benefits and shortcomings of integrated reporting; (3) Recommendation as to which position ASIC should take on integrated reporting in Australia based on an evaluation of the findings presented (1) and (2). Your team leader agrees with your suggestion. She also makes it very clear that the paper should be presented in simple language and in an interesting, easy-to-read format.

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The traditional financial reporting was sooner replaced by the concept of sustainability reporting. However some discrepancies in the traditional accounting and financial reporting technique, the aspect of integrated reporting came into existence. The integrated reporting is considered to depict a holistic view of the performance, strategies and business model of the organization taking in account the social and environmental issues. It aims to provide insight about the resources that have been potentially exploited and affected by the organization.

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After completing your accounting degree, you secured a graduate position at the Australian Securities and Investments Commission. You are part of the international strategy team that monitors the late

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