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Article
Improving Stakeholder Value through Sustainability and Integrated Reporting
CPA Journal (2014)
  • Linda Hughen, Sacred Heart University
  • Ayalew Lulseged, University of North Carolina at Greensboro
  • David R. Upton, University of North Carolina at Greensboro
Abstract
Increasing numbers of investors and broader ranges of stakeholders are demanding more information on the social, environmental, and governance issues that affect businesses. Integrated reporting is becoming the new reporting standard. It is a driver of sustainability strategies; evidence shows that such strategies lead to enhanced financial performance when they incorporate an innovative business model. By promoting integrated reporting and its business benefits, accountants can play a key role in the development of financially successful sustainability strategies.
Keywords
  • Sustainability,
  • Corporate finance
Publication Date
March, 2014
Citation Information
Hughen, L., Lulseged, A., & Upton, D. R. (2014). Improving Stakeholder Value through Sustainability and Integrated Reporting. CPA Journal, 84(3), 57-61.