Integrated Reporting as a Model for Sustainability Management Reporting: The Case of Northeastern European Airports
Kristine Uzule
Abstract:In their annual and sustainability reports, many companies assert their adherence to the Sustainable Development Goals (SDGs) of the United Nations. The validity of such claims might be questioned if they are not substantiated with financial information and descriptions of value-creation projections. One framework that can show how SDGs are achieved is integrated reporting (<IR>). In contrast to traditional sustainability reports, <IR> encourages the integrated analysis of financial and non-financi… Show more
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.