Author Abstract In this paper we present the two primary functions of corporate reporting information and transformation and why currently isolated financial and sustainability reporting are not likely to perform those functions effectively. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions.
Moreover we discuss through a series of case studies what constitutes an effective integrated report Coca Cola Hellenic Bottling Company and the role of regulation in integrated reporting Anglo American . Paper Information Ful Chinese Overseas America Number Data Working Paper Text Working Paper Publication Date April First Look MAY Making freemium Work In the May issue of Harvard Business Review Vineet Kumar discusses the challenges startups face in following a freemium business model where basic features are provided for free but others offered at a price. The article discusses marketing strategy the life cycle of upgrades in freemium companies and six questions that new enterprises need to answer.
Should Taxpayers Have A Say On How Their Money Is Spent Tax compliance increases significantly—by percent—when taxpayers are allowed to express nonbinding preferences on spending priorities according to recent research by Michael I. Norton and colleagues. tax payments with the public services obtained in return reduces general anti tax sentiment and holds satisfaction with tax payment stable despite increased compliance with tax dues according to the researchers. Selecting The Best Board Candidate In the lead story in the current issue of Directors Boards Blythe McGarvie writes on what boards need to ask in order to hire the best board members.