Relevance of Management Sophistication and Integrated Reporting

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  • 統合報告と経営高度化の関連性
  • 統合報告と経営高度化の関連性 : サスティナブル経営の観点から
  • トウゴウ ホウコク ト ケイエイ コウドカ ノ カンレンセイ : サスティナブル ケイエイ ノ カンテン カラ
  • サスティナブル経営の観点から
  • From the Perspective of Sustainable Management

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In this paper, I describe the trends in Integrated Reporting, then, I analyze by selecting the five companies of Japanese manufacturing industry that is doing the disclosure fulfilling and progressive approach for Integrated Reporting. As a result, initiatives to contribute to the management sophistication, such as implementation of the materiality assessment, long-term management vision development and the setting and monitoring of metrics have been extracted. In addition, in these efforts, clarification and sharing of management philosophy can be recognized as a common point.

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