Value Added Statements: the basic and needed tool for integrated reporting
What is it about?
The paper illustrates how value-added statements (which are based on conventional ﬁnancial accounting) can provide relevant information for CSR accountability. The variety of experiences shown (different industries and diverse company ownership in separate countries) may suggest the wide potential of this reporting model
Why is it important?
The purpose of this paper is to present a collection of ongoing experiences with a value-added reporting model in Latin America, posting its pertinence with regards to CSR accountability.
The following have contributed to this page: Mr Luis Perera
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