Purpose – The purpose of this paper is to contribute to the current discussions about the concept of Integrated Reporting (IR) and provides a practical and useful proposal of an instrument that could help to apply the IR concept in corporate practice. Design/methodology/approach – The study...

The objectives of financial reporting encompass a decision usefulness role for accounting information. Information is decision useful when it assists users to make decisions about investing in or doing business with an entity. Decision usefulness is therefore an essential part of the framework...