Case study of Unicredit Bank’s Integrated Report
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| Dokumentumtípus: | Diplomadolgozat |
| Kulcsszavak: | accounting accounting history accounting standards corporate governance corporation reports |
| Online Access: | http://dolgozattar.uni-bge.hu/29449 |
| Kivonat: | This article aims to study the impact of the integrated report on a particular company through deeply analysing particular cases, discussing the feasibility and the difficulties of the integrated report in the multinational banking industry, and making corresponding suggestions in order to contribute to the development of the integrated report. In the first chapter, this article digs into the history of integrated reporting and its current performance in the banking industry. Then the second chapter discusses the feasibility of enterprises adopting integrated reports, especially those in the banking industry, based on the development trend of integrated reports. In Chapter 3, this article takes UniCredit Bank’s 2019 integrated report as the main research object and compares the other five comprehensive reports from 2014 to 2018 to observe and study the changes in its comprehensive report over the years and analyze the report’s guidelines, structure, characteristics and related disclosure methods, etc of UniCredit Bank’s integrated reports. Based on the analysis results of Chapter 3, Chapter 4 puts forward corresponding enlightenment and suggestions from the perspective of UniCredit Bank itself and other bank-related enterprises and other related parties. However, limited by the author’s academic level and research horizons, the research on it is still superficial and a lack of empirical analysis in effect. As a result, the causal relationship of the research objects needs to be further demonstrated. Overall, there is still much room for improvement. Although it will take some time for the report model to be promoted throughout the industry, companies should be pioneers in the promotion, actively drawing on advanced foreign experience, and focusing on theoretical learning to improve cognition. |
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