Research on the Improvement of Hengli Group's Value Creation Ability Based on Integrated Reporting
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DOI: 10.23977/IEMESSC2023.018
Corresponding Author
Shunjie Li
ABSTRACT
When evaluating the value creation ability of an entity, as the traditional financial reports focus on analyzing the profitability of an entity through its past financial situation, the sustainable development of an enterprise usually be ignored. The integrated reporting effectively solve the problems. This paper adopts the method of case study, taking Hengli Group as an example, compares the entity’s value creation ability based on financial report information with that analyzed by using the integrated reporting framework, then explains how integrated reporting can contribute to the correct evaluation of the entity’s value creation ability. It also puts forward corresponding improvement countermeasures at the end.
KEYWORDS
Integrated reporting, Sustainability, Value creation, Hengli group