According to signalling theory, managers are interested in disclose some good news about their performance which are not exist if annual reports, like social activities as well as environmental initiatives.
Also, as per stakeholders theory, managers want to signal their activities in sake of stakeholders to them.
But about your question related to annual reports plus sustainability reports or just integrated reporting, I am not sure. Actually, I believe the first choice is better and integrated reporting is out of date!
Article Integrated Reporting Narratives: The Case of an Industry Leader
Managers want to signal their activities in sake of stakeholders to them.
I am sorry my colleagues to say that sometimes they choose it because :
1- They are lazy.
2- They want to reason out the dismissal of employees or at least forbid them from their promotional increaments.
Olga Cucaro the Integrated Report is not a compliance report like the Annual Report and Sustainability Report. The Integrated Report is a stakeholder communication report in which value creation must be communicated towards the stakeholders, therefore supporting the stakeholder theory.
i think Integrated report definitely a communicating report to the stakeholders, which consist of all financial and non-financial information, the quality of the report depends on Materiality and size of the Report
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