Zusammenfassung
Die kapitalmarktorientierte Unternehmensberichterstattung wird spätestens seit der Finanzkrise 2008/09 zunehmend durch nichtfinanzielle Aspekte (Corporate Governance und Nachhaltigkeit) geprägt, welche die traditionelle Finanzberichterstattung ergänzen. Die Nachhaltigkeitsberichterstattung wurde in den vergangenen Jahren häufig aufgrund des Risikos einer Informationsüberflutung und des Greenwashings kritisiert. Als Reaktion hierauf hatte das International Integrated Reporting Council (IIRC) Ende 2013 ein Rahmenkonzept für eine integrierte Berichterstattung veröffentlicht. Der vorliegende Beitrag richtet sich an die wechselseitige Beziehung zwischen dem Controlling und dem Integrated Reporting. Neben konzeptionellen Überlegungen wird eine Bestandsaufnahme der bisherigen empirischen Forschung gegeben. Hierbei zeigt sich, dass das Controlling bislang nur nachrangig Gegenstand von empirischen Untersuchungen ist, wenngleich es in der Unternehmenspraxis den zentralen Beitrag zur Sicherstellung einer entscheidungsnützlichen integrierten Berichterstattung leisten muss.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
Literatur
Arnold, M., Bassen, A., & Frank, R. (2018). Timing effects of corporate social responsibility disclosure: An experimental study with investment professionals. Journal of Sustainable Finance & Investment, 8(1), 45–71.
Atkins, J., & Maroun, W. (2015). Integrated reporting in South Africa in 2012. Meditari Accountancy Research, 23, 197–221.
Babajide, P., Imoleayo, O., & Uwalomwa, U. (2015). Should integrated reporting be incorporated in the management accounting curriculum? International Journal of Education and Research, 3, 63–76.
Barmettler, P. (2017). Chancen und Risiken des Integrated Reporting. In W. Funk & J. Rossmanith (Hrsg.), Internationale Rechnungslegung und Internationales Controlling (S. 567–595). Berlin: Springer.
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated reporting quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43–67.
Bommel, K. V. (2014). Towards a legitimate compromise? Accounting, Auditing & Accountability Journal, 27, 1157–1189.
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: Key issues and future research opportunities. Journal of International Financial Management and Accounting, 25, 90–119.
De Villiers, C., & Maroun, W. (Hrsg.). (2017). Sustainability accounting and integrated reporting. London: Routledge.
De Villiers, C., & Sharma, U. (2018). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 10, 1999.
De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting. Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27, 1042–1067.
De Villiers, C., Hsaio, K., & Maroun, W. (2017a). Developing a conceptual model of influences around integrated reporting. New insights, and directions for future research. Mediari Accountancy Research, 25, 450–460.
De Villiers, C., Venter, E. R., & Hsiao, P. C. K. (2017b). Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting and Finance, 57, 937–959.
Dienes, D., & Velte, P. (2013). Integrated Reporting und Nachhaltigkeitsberichterstattung im Fokus aktueller Corporate Governance-Entwicklungen. Aktuelle Vorschläge und Auswirkungen auf den Lagebericht. Zeitschrift für Corporate Governance (ZCG), 8, 229–234.
Dienes, D., & Velte, P. (2014). Das finale IIRC-Rahmenkonzept zum Integrated Reporting. Kritische Würdigung wesentlicher Inhalte und Änderungen gegenüber der Entwurfsfassung. Zeitschrift für Internationale Rechnungslegung (IRZ), 9, 67–72.
Dilla, W. N., Janvrin, D. J., & Perkins, J. D. (2015). Integrated reporting: The influence of non-financial assurance report level and format on investor judgments (Working Paper).
Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40, 166–185.
Dumay, J., Bernadi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the international integrated reporting framework: A contemporary academic perspective. Meditari Accountancy Research, 25, 461–480.
Faller, C. M., & Knyphausen-Aufseß, D. Z. (2018). Does equity ownership matter for corporate social responsibility? A literature review of theories and recent empirical findings. Journal of Business Ethics, 150, 15–40.
Fasan, M., & Mio, C. (2017). Fostering stakeholder engagement: The role of materiality disclosure in integrated reporting. Business Strategy and the Environment, 26, 288–305.
Feng, T., Cummings, L., & Tweedie, D. (2017). Exploring integrated thinking in integrated reporting – An exploratory study in Australia. Journal of Intellectual Capital, 18, 330–353.
Flower, J. (2017). The international integrated reporting council: A story of failure. Critical Perspectives on Accounting, 27, 1–17.
Freidank, C.-C., Müller, S., & Velte, P. (Hrsg.). (2015). Handbuch Integrated Reporting. Herausforderung für Steuerung, Überwachung und Berichterstattung. Berlin: Erich Schmidt.
Freidank, C.-C., Meuthen, M. H., & Sassen, R. (2017). Ansatzpunkte für die Einbindung des Nachhaltigkeitscontrollings in das Integrated Reporting. In W. Funk & J. Rossmanith (Hrsg.), Internationale Rechnungslegung und Internationales Controlling (S. 567–595). Berlin: Erich Schmidt.
Frias-Aceituno, J. V., Rodriguez-Ariza, L., & Garcia-Sanchez, I. M. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20, 219–233.
Garcia-Sanchez, I.-M., & Noguera-Gamez, L. (2018). Institutional investor protection pressures versus firm incentives in the disclosure of integrated reporting. Australian Accounting Review, 28, 199–219.
Garcia-Sanchez, I.-M., Rodriguez-Ariza, L., & Frias-Aceituno, J. (2013). The cultural system and integrated reporting. International Business Review, 22, 828–838.
Garcia-Sanchez, I.-M., Martinez-Ferrero, J., & Garcia-Benau, M. A. (2019). Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments. Corporate Social Responsibility and Environmental Management, 26, 29–45.
Gerwanski, J., Kordsachia, O., & Velte, P. (2019). Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting. Business Strategy and the Environment, 28, 750–770.
Graßmann, M., Fuhrmann, S., & Günther, T. (2019). Drivers of the disclosed „connectivity of the capitals“: Evidence from integrated reports. Sustainability Accounting, Management and Policy Journal, 10, 877–908.
Günther, T., Fuhrmann, S., & Günther, E. (2015). Integrated Reporting und Controlling – eine wechselseitige Beziehung. In C.-C. Freidank, S. Müller & P. Velte (Hrsg.), Handbuch Integrated Reporting. Herausforderung für Steuerung, Überwachung und Berichterstattung (S. 153–181). Berlin: Erich Schmidt.
Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated reporting and integrated thinking in Italian public organisations. Meditari Accountancy Research, 25, 553–573.
Haji, A. A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: Does internal assurance matter? Managerial Auditing Journal, 31, 915–948.
Hansen, E. G., & Schaltegger, S. (2016). The sustainability balanced scorecard: A systematic review of architectures. Journal of Business Ethics, 133, 193–221.
Havlova, K. (2015). What integrated reporting changed: The case study of early adopters. Procedia Economics and Finance, 34, 231–237.
Higgins, C., Stubbs, W., & Love, T. (2014). Walking the talk(s). Organisational narratives of integrated reporting. Accounting, Auditing & Accountability Journal, 27, 1090–1119.
International Integrated Reporting Council (IIRC). (2013). The international framework. London: IIRC.
Ioana, D., & Adriana, T. T. (2014). Research agenda on integrated reporting: New emergent theory and practice. Procedia Economics and Finance, 15, 221–227.
Kannenberg, L., & Schreck, P. (2018). Integrated reporting: Boon or bane? A review of empirical research on its determinants and implications. Journal of Business Economics, 89, 515–567.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard. Measures that drive performance. Harvard Business Review, 70, 71–79.
Kilic, M., & Kuzey, C. (2018). Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal, 33, 115–144.
Lai, A., Melloni, G., & Stacchezzini, R. (2016). Corporate sustainable development: Is ‚integrated reporting‘ a legitimation strategy? Business Strategy and the Environment, 25, 165–177.
Lodhia, S. (2015). Exploring the transition to integrated reporting through a practice lens: An Australian customer owned bank perspective. Journal of Business Ethics, 129, 585–598.
Lueg, K., Lueg, R., Andersen, K., & Dancianu, V. (2016). Integrated reporting with CSR practices. Corporate Communications, 21, 20–35.
Maniora, J. (2017). Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis. Journal of Business Ethics, 140, 755–786.
Melloni, G., Caglio, A., & Perego, P. (2017). Saying more with less? Disclosure conciseness, completeness and balance in integrated reports. Journal of Accounting and Public Policy, 36, 220–238.
Moolman, J., Oberholzer, M., & Steyn, M. (2016). The effect of integrated reporting on integrated thinking between risk, opportunity and strategy and the disclosure of risks and opportunities. Southern African Business Review, 20, 600–627.
Owen, G. (2013). Integrated reporting: A review of developments and their implications for the accounting curriculum. Accounting Education: An International Journal, 22, 340–356.
Reimsbach, D., Hahn, R., & Gürtürk, A. (2018). Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European Accounting Review, 27, 559–581.
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: Insights, gaps and agendas for future research. Accounting, Auditing and Accountability Journal, 31, 1294–1318.
Rivera-Arrubla, A., Zorio-Grima, A., & Garcia-Benau, M. A. (2017). Integrated reports: Disclosure level and explanatory factors. Social Responsibility Journal, 13, 155–176.
Robertson, F. A., & Samy, M. (2015). Factors affecting the diffusion of integrated reporting. A UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal, 6, 190–223.
Seuring, S., & Müller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 16, 1699–1710.
Sierra-Garcia, L., Zorio-Grima, A., & Garcia-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An explaratory study. Corporate Social Responsibility and Environmental Management, 22, 286–304.
Stawinoga, M., & Velte, P. (2017). Empirical evidence of the disclosure and assurance of integrated reporting. A content analysis of the IIRC examples database. Zeitschrift für Umweltpolitik & Umweltrecht (ZfU), 40, 59–84.
Stubbs, W., & Higgins, C. (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability, 27, 1068–1089.
Sure, M., & Schurig, T. (2017). Das Integrated Reporting und seine Implikationen für das Controlling. Zeitschrift für Corporate Governance (ZCG), 1, 32–39.
Thomson, I. (2015). „But does sustainability need capitalism or an integrated report“ a commentary on „The integrated reporting council: A story of failure“ by Flower, J. Critical Perspectives on Accounting, 27, 18–22.
du Toit, E. (2017). The readability of integrated reports. Meditari Accountancy Research, 25, 629–653.
Tweedie, D., & Martinov-Bennie, N. (2015). Entitlements and time: Integrated reporting’s double-edged agenda. Social and Environmental Accountability Journal, 35, 49–61.
Velte, P. (2008). Management approach. Journal of Management Control (JoMAC), 19, 133–138.
Velte, P. (2017). Zukunft der nichtfinanziellen Berichterstattung. Das CSR-Richtlinie-Umsetzungsgesetz als Zwischenlösung!? Der Betrieb (DB), 70, 2813–2820.
Velte, P. (2018). Is audit committee expertise connected with increased readability of integrated reports? Evidence from EU companies. Problems and Perspectives in Management (PPM), 16, 23–41.
Velte, P., & Stawinoga, M. (2017). Integrated reporting: The current state of empirical research, limitations and future research implications. Journal of Management Control (JoMAC), 28, 275–320.
Velte, P., & Stawinoga, M. (2019a). Harmonisierung der Klimaberichterstattung?! Einbettung in die EU-Regulierungsinitiativen, Forschungslücken und Handlungsempfehlungen. Der Betrieb (DB), 72, 2025–2033.
Velte, P., & Stawinoga, M. (2019b). Wird die nichtfinanzielle Berichterstattung durch die neuen EU-Leitlinien zu klimabezogenen Angaben entscheidungsnützlicher? Die Wirtschaftsprüfung (WPg), 72, 879–885.
Velte, P., & Winkler, R. (2015). Überwachung des Integrated Reportings durch den Aufsichtsrat. In C.-C. Freidank, S. Müller & P. Velte (Hrsg.), Handbuch Integrated Reporting. Herausforderung für Steuerung, Überwachung und Berichterstattung (S. 355–385). Berlin: Erich Schmidt.
Vitolla, F., Raimo, N., & Rubino, M. (2019). Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review. Corporate Social Responsibility and Environmental Management, 26, 518–528.
Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market? Abacus, 53, 94–132.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2022 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature
About this chapter
Cite this chapter
Velte, P. (2022). Zur Symbiose von Integrated Reporting und Controlling. In: Becker, W., Ulrich, P. (eds) Handbuch Controlling. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-26431-4_86
Download citation
DOI: https://doi.org/10.1007/978-3-658-26431-4_86
Published:
Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-26430-7
Online ISBN: 978-3-658-26431-4
eBook Packages: Business and Economics (German Language)