Enterprise Sustainable Development Of The Integration Of Research Report

With the rise of knowledge economy and the sustainable development of social economyincreasingly highlight, the international community is more and more pay more attention tothe disclosure of non-financial information in the enterprise report. While countries haveemerged social responsibility report, sustainable development report and other non-financialinformation report forms, but the reports and financial statements are often independent ofeach other, information users are lack of understanding of the relationships between thesereports, as a result the content of these reports repeated, preparation of cost high, a series ofproblems, increased the difficulty of information users to read the report. In2008the outbreakof the financial crisis intensified the concerns with respect to the manner of traditional report,by improving company traditional reporting system to improve transparency, better cater forenterprises to carry out the strategy of sustainable development has become a pressing issue incurrent accounting. Will be by far the best way to improve the necessary financial reportingand corporate sustainable development report released active unify, so consolidation reportarises at the historic moment.Integration report based on the existing research literature was reviewed on the basis ofthe analysis are summarized under the condition of our country enterprise in the existingeconomic sustainable development report issued by the integration of the status quo, andanalyzes the current integration degree is not high, information is scattered in the sustainabledevelopment of voluntary disclosure report cannot explain enterprise financial performanceand that the connection between the social, environmental, and economic background, morecan’t exert integrated report to the enterprise operating performance evaluation and prospectforecast effect.And then on the basis of the emphasis on the analysis of the overseasoutstanding enterprise of pharmaceutical care Danish company novo nordisk in2013issuedby the integration of the annual report, the systematic analysis of combed the contents, theframework and the preparation for our country listed company shows how to effectivelyintegrate financial and non-financial information, make the report users can fully understandthe enterprise’s overall operating conditions, according to the financial reporting in China,issued by difference, specific how to issue a more mature for our country enterpriseintegration report provides a good experience for reference template and the overallimplementation suggestion.Considering the situation of differences between the two countries,the author proposed Suggestions can be successfully implemented needs to wait for the test oftime. Finally given the available research literature about the consolidation report is few and mostly confined to the level of theory, and the ability is limited, this paper studies inevitablyexist some disadvantages, In the future will continue to follow the foreign related researchprogress, at the same time, pay attention to the international integrated reporting committeework dynamics, combined with their own specific conditions, for domestic enterprises toimplement integrated report provides more experience and theoretical guidance.