Integrated Reporting: Business Development Report, Semester 1

This report provides an overview of integrated reporting within the context of business development. It explores how integrated reporting, with its focus on efficient capital utilization, is crucial for businesses in the evolving global market. The report highlights the evolution of integrated reporting, particularly in Japan, emphasizing its role in facilitating informed investment decisions and comprehensive business insights. It underscores the advantages of integrated reporting over conventional methods, particularly in creating long-term value and addressing business functions, risks, and opportunities. The report concludes by emphasizing the global adoption of integrated reporting standards and its significance for businesses, investors, and regulatory bodies. The report also includes a reference list.

Running Head: BUSINESS
BUSINESS
Name of the Student:
Name of the University:
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Table of Contents
Integrated reporting.............................................................................................................3
Summary..........................................................................................................................3
Reference list.......................................................................................................................4

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Integrated reporting
Summary
Integrated reporting is a framework which consist of principles and concepts that focuses
on bringing the improved and efficient corporate reporting process that allows the business for
efficient use of their capital. In the fast growing economic and capital market, a company has to
develop to lead the global market by implementing the integrated reporting (Adams 2015).
In recent years, integrated reporting has evolved a lot according to the companies act
changes. Japanese companies have issued integrated reporting which is more than 58 percent of
the total market capitalization. Japan being one of the leading country in the world for integrated
reporting it is hard to find the accurate data. Japan is leading in this because it helps them to
make appropriate investment with the goal of growth, it help them to gain in depth knowledge
with the use of business environment and resources while fulfilling the goals, it also help the in
portfolio management, companies disclose information according to the relevant laws and
regulation. Investors and businesses have realized that the conventional reporting is more
complex and lack of relevance than the integrated reporting. With the help of the integrated
reporting business has created a long-term value, plan and new repotting format. It has connected
different function of business consisting of value, risk and opportunities. It changed the mindset
of the business and the society about the business success. Integrated reporting has collided the
global businesses, accounts, investors and other organization that came with the objective of
making the new reporting system as the global norm.

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Reference list
Adams, C.A., 2015. The international integrated reporting council: a call to action. Critical
Perspectives on Accounting, 27, pp.23-28.