Integrated Reporting - Step 1: Summary Annual Reports

The 2008 CICA research study on Corporate Reporting to Stakeholders discusses ways to enhance corporate communications (see Chapter 10). It reviews the literature on information overload, complexity in standards and regulations, and summary annual reporting (see Chapter 11). The study also surveys current practice and trends, particularly essential information disclosures to stakeholders. It then debates how summary annual reports might help resolve future challenges for integrated corporate reporting.