TFL Vsebine / Revija SIR*IUS

Integrated reporting

Finančna kriza je izpostavila določene pomanjkljivosti tradicionalnega modela poročanja podjetij o poslovanju. Kot eden izmed možnih načinov, kako naprej, se ponuja celovito poročanje, ki naj bi povečalo kakovost poročanja podjetij o poslovanju. Celovito poročanje predstavlja za podjetja priložnost, da predstavijo celovito sliko svojega delovanja in poslovanja na jasen, jedrnat, povezan in primerljiv način. Eden glavnih namenov celovitega poročanja je, da podjetjem omogoči "povedati svojo zgodbo" z razkritjem poslovnega modela in svojih sposobnosti za ustvarjanje in ohranjanje vrednosti. Glavni rezultat celovitega poročanja je celovito poročilo. Prispevek tako predstavlja tudi ključna načela za oblikovanje ter ključne sestavine celovitega poročila, ki jih je razvil Mednarodni svet za celovito poročanje (IIRC), ter tudi nekatere koristi procesa celovitega poročanja.

Financial crisis revealed some of the deficiencies of the traditional corporate reporting model. One of the identified ways of going forward is the integrated reporting, which should enhance the quality of corporate reporting. Integrated reporting provides an opportunity for entities to present the holistic picture of their business and operations in a clear, concise, interconnected and comparable manner. One of the main goals of integrated reporting is to enable entities to tell their value creation story by revealing their business model. The main result of integrated reporting is an integrated report. The paper thus presents the key guiding principles and key content elements of the integrated report, developed by the International Integrated Reporting Council (IIRC), and some of the identified benefits of integrated reporting.