The regulatory environment of Australia

Running head: CONTEMPORARY FINANCIAL AND INTEGRATED REPORTING
Contemporary Financial and Integrated Reporting
Name of the Student
Name of the University
Author’s Note

CONTEMPORARY FINANCIAL AND INTEGRATED REPORTING1
Table of Contents
Requirement 1............................................................................................................................2
Requirement 2............................................................................................................................3
Requirement 3............................................................................................................................5
References..................................................................................................................................7

CONTEMPORARY FINANCIAL AND INTEGRATED REPORTING2
Requirement 1
The main objective of this article is to scrutinise the fact that whether the information
that can be seen in the integrated reports of the companies has usefulness to the analysts. The
whole research is based on this particular research objective considering the growing
importance of integrated reporting for the companies for the disclosure of both financial and
non-financial information in the most balanced manner (Abhayawansa, Elijido‐Ten and
Dumay 2019).
This particular research objective connects this article with the areas of integrated
reporting. Integrated reporting is considered as a key innovation in the area of corporate
reporting for addressing the criticisms received by the corporate reports on the limitation of
delivering more relevant information to the users. This makes integrated reporting as a
worthy research topic as this has gained significant interests from both scholars and
practitioners. In this way, this article discusses and analyses about different aspects of
integrated reporting (Atkins and Maroun 2015).
The regulatory environment of Australia is considering the decision to include
integrated reporting as a mean of the corporate reporting of the Australian companies so that
the users can receive the most relevant information on the companies (Baboukardos and
Rimmel 2016). This will bring major changes in the corporate accounting and reporting
mechanism of the Australian companies. This particular article is of major interest as this
discusses about the integrated reporting while considering the corporate reporting framework
of Australia. For these reasons, this article is of crucial interest to any of the student of
Contemporary Financial and Integrated Reporting (Rensburg and Botha 2014).