Relevance of Management Sophistication and Integrated Reporting– From the Perspective of Sustainable Management –
∗Hosei University, 2-7-11 Fujimi, Chiyoda-ku, Tokyo
In this paper, I describe the trends in Integrated Reporting, then, I analyze by selecting the five companies of Japanese manufacturing industry that is doing the disclosure fulfilling and progressive approach for Integrated Reporting. As a result, initiatives to contribute to the management sophistication, such as implementation of the materiality assessment, long-term management vision development and the setting and monitoring of metrics have been extracted. In addition, in these efforts, clarification and sharing of management philosophy can be recognized as a common point.