Intangible and integrated responding

Compilation of non-financial and integrated reporting has arisen due to declining credibility confidence in financial reporting, which have the global economic crisis, blaming growing number accounting company fraud last period, climate change, doubts about social environmental implications globalization. The reaction such an environment is distrust investors other state holders traditional as well popularity topics, corporate governance, sustainable development, sustainability reporting. paper presents many advantages limitations that companies face when compiling presenting supreme framework for