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Auf dem Weg zum Integrated Reporting

Wie wird die Unternehmensberichterstattung der Zukunft aussehen? Integrated Reporting ist die beherrschende Thematik, wenn Experten in Fachkreisen über aktuelle Trends in der externen Berichterstattung diskutieren. Weder die Bericht erstellenden Unternehmen noch deren Adressaten verfügen über ein einheitliches Verständnis des Begriffs Integrated Reporting. Auch die Art und Weise, wie dieses Konzept in der Praxis umzusetzen ist, interpretieren Fachleute und Unternehmen unterschiedlich.

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