Corporate reporting or communication is how an organisation relates with its stakeholders and the wider society. It enables organisations to express their character and identity to their stakeholders. Organisations are open and complex social systems in constant interaction with themselves (as a system) and the environment (including stakeholders) to achieve their purpose.
When assessing the current state of corporate reporting through this lens, it becomes apparent the factors that have shaped the reporting landscape up until today. Some have termed it a shareholder-driven type of capitalism.
