Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Putu Deny Wijaya
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
BENEFITS AND CHALLENGES OF IMPLEMENTING INTEGRATED REPORTING FOR ROYAL SCHIPHOL GROUP – A STUDY FOR SCHIPHOL GROUP TO ACHIEVE THEIR 2050 GOAL OF ZERO EMISSION AIRPORT Putu Deny Wijaya; Miranda Bens
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The new corporate reporting tool, integrated reporting, combines financial and non-financial data into a single document. Despite numerous studies describing the potential benefits of integrated reporting, it is still not widely used. One reason for the slow adoption is the lack of empirical evidence demonstrating the actual concreteness of these benefits for firms who choose to use integrated reporting. Through a case study, this paper examines the process of implementing integrated reporting, as well as the benefits and obstacles connected with it. The instance of Royal Schiphol Group in particular is examined in order to show the adoption path and the effects of implementing integrated reporting in a setting. The findings reveal that the adoption of integrated reporting was the consequence of a clear willingness of working together on the part of senior management, and that it has had a decisively good influence both internally and externally.
Co-Authors Miranda Bens