Determining financial & Non-financial Balanced Score Card Endoscopes Indicators in improving the content of integrated reporting informatio

Abstract

Contemporary developments in the work environment of the economic unit require the availability of information systems that meet the needs of stakeholders with a comprehensive and detailed view of performance. Integrated reporting includes elements to meet these needs, and the prevalence of the application of this reporting is still a subject of debate among academics, business unit workers, and legislators. Part of the reason for this may be that integrated reporting is a complex process that includes a series of activities and not just a result in the form of integrated reporting, and for effective integrated reporting, economic units need a comprehensive review of economic processes, this means recognizing the economic, social and environmental elements and variables and the associated processes, principles and ethical values. All of these important internal mechanisms point to significant challenges during the implementation of the integrated reporting framework. The balanced scorecard can contribute to overcoming some of the obstacles that prevent any unit from implementing the integrated reporting framework, including improving the disclosure of intangible assets. Therefore, the interest in this subject through the statement of the balanced score card perspectives and the perspectives that can be developed for the possibility of using them in evaluating the level of reporting integrated reports and suggesting a mechanism aimed at improving the information of integrated reporting and evaluating performance using the balanced scorecard by adapting the local environment variables in this direction according to the accounting system of companies.