2015 Volume 23 Issue 2 Pages 45-59
Social and human aspects of corporations have been increasingly emphasized. We can not realize sustainable corporate value creation if the economic aspect and the social/human aspects of corporations are not conformed for the long term. Sustainable corporate value creation requires the recognition of various stakeholders and corporate governance. The type of corporate governance depends on a view of corporation. The roles of Integrated Reporting are long-term corporate value creation by the engagement with investors and by recognizing various stakeholders (pursuit of plural corporate values) which influence value creation. These two roles are related. We point out that roles of Integrated Reporting depend on a view of corporation.
