Publication of one report that comprises both financial and non-financial information

Task 1 Integrated reporting is presented as more than just the “publication of one report that comprises both financial and non-financial information” (Jensen and Berg, 2012, p. 299); it is about clearly and concisely representing how an organisation creates and sustains value, taking account of economic, social and environmental factors. Requirement Discuss and analyse why some firms voluntarily have their integrated report in the context of Stakeholder theory, Positive accounting theory, Legitimacy theory, Institutional theory and/or other relevant theories. Apply whichever theory/theories you consider relevant for your analysis; however, you are required to discuss and analyse at least two theories. Your arguments for tasks 1 have to be supported by relevant academic refereed articles (at least 6). You should provide evidence that you have carefully examined the literature, understand it, and have been able to summarise its essential content by integrating these articles into your own arguments and perspective.