美国 essay 代 写：综合报道的关键目标
综合报告的关键目标是通过对描述业务真实情况的物质环境和社会问题的战略、业务模式和绩效的定位，提供对公司的整体看法。最重要的是，集成报告包含的信息是前瞻性的，它允许涉众更好地评估组织未来价值创造的能力(Abeysekera, 2013)。信息产业技术发展的两个重要概念是价值创造过程和资本。资本包括价值的存储，这些价值通过涉及业务公司产出的活动而转换、减少或增加。这还包括提供关于受业务影响或使用的关系和资源的洞察。将其分类为社会、人力、智力、制造业和金融关系以及自然资本，尽管没有要求采用这种分类或按照资本的顺序组织报告(Romi, 2014)。
美国 essay 代 写：综合报道的关键目标
The key objective of integrated reporting is to provide a holistic view about the company by the placement of its strategy, business model, and performance with respect to the material environmental and social issues that depicts the true reality of business. Most significant of all, integrated reporting is inclusive of information that is forwards looking for allowing the stakeholders for making better assessment of ability for future value creation in the organization (Abeysekera, 2013). There are two significant concepts involving technical developments of IR, which are process of value creation and the capitals. The capitals involve storage of values that are transformed, decreased or increased by the activities involving the output of the business company. This further involves providing insight about relationships and resources affected or used by the business. The categorization of this is done as social, human, intellectual, manufactures and financial relationship and natural capital, even though there is no requirement for adopting this categorization or for structuring the report in alignment with the capitals (Romi, 2014).
Further ahead, the process of value creation enables the returns on finance to the ones providing financial capital. This involves an interrelation of value created by the organization for society on the whole, and all stakeholders by a broad number of activities, relationships and interactions. When these can be considered as material to the ability of an organization for creation of value, the inclusion is done in integrated report (Fries, 2010).It can be considered as an ambitious attempt to reshape the focus and direction of corporate reporting. For the achievement of its key milestone for providing investors with a better picture about the value of business, there is an extension of reporting beyond the historical performance of finance. Currently, it is of specific interest to those organizations where there is an improvement of quality over the narration reported as a fundamental base for providing better dialogues to the investors.