The Research On Enterprise Integrated Reporting

The plasticizer, chemical melamine, aflatoxin exceeded bid and a series of eventsare occurring against social responsibility. The product quality, environmentalawareness and social responsibility cause the extensive concern of the whole societyagain. It not only embodies enterprises in the aspect of moral diathesis, but also is thekey factor of enterprises survival development. At the same time, the public is no longermerely content with the companies announced financial information but also pay moreattention to the enterprise economic responsibility, environmental responsibility andsocial responsibility of information, such as environmental protection, science andtechnology innovation, corporate governance, green operation, ecological compensation,staff care, promote information, etc. The enterprises will undertake the responsibility oneconomic, social and environmental as part of the strategic planning. So the enterpriseswill get profit in the long term to create value. This put forward the higher request to thedisclosure of non-financial information. And it adapts to the development trends ofglobal integrated report. What’s more, it conforms to the trend of sustainabledevelopment.At present, the international integrated report has become a research hot point. Theinternational integrated reporting committee issued “The International IntegratedReporting Framework” on April16th,2013, which is seeking opinions and trying toprovide reference for establishing enterprise integrated reporting framework. Althoughour country started late in the study of enterprise integrated report, we have a largenumber of scholars work on researching for enterprise integrated report model. Manyenterprises have tried to disclosure some information on the sustainable developmentreport, social responsibility report and other forms of information disclosure model. Butit is not standardized in form and content and the quality of information disclosure is thelower. The information does not have comparability on vertical and horizontal respect.Some enterprises even dose not disclosure the financial information on public. So the sustainable development information is lack of open and transparent for the government,enterprises and public.This article reviews the development of enterprise integrated report and researchesthe internal factors and external factors on the basis of reference literature. And itanalyzes the development of the domestic and foreign enterprises integrated report fromthe laws and regulations, the disclosure form and other different angles in the view ofthe theory development and the practical work. It point out the relationship between theintegrated report and sustainable development report, And it analyses our countryenterprise integrated report on the status quo and the existing problems based on theinternational integrated reporting framework. And it put forward to the suggestions forimprovement from the perspectives of government, enterprises and social public so thatit can help the enterprises to improve the ability to understand and preparation of aintegrated report, What’s more, it comes up with ideas about how to establish enterpriseintegrated report model to our country’s enterprise. In order to encourage the enterprisesto seek long-term strategic development, promote its overall competitiveness and createthe long-term value. It hopes to provide reference for our country enterprises thedevelopment of the integrated report in the future.