An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting … externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that … integrated reporting. This is illustrated by analyzing the different regulatory and legislative regimes in the United States and …

parties trade off their reporting cost against the effect on the decision. Typically, they never reveal all information. A … better outcome may be implemented if the decision-maker adopts an active stance by barring one party from reporting or …