@incollection{,
	
					
					
					C6043B20252771A40E27B27272D86569
				,
	author={{Dr. KazunoriIto} and {Senshu University, Japan.}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2082540
}

@book{b0,
	
	
		,
	author={{
			RGEccles
		} and {
			MPKrzus
		}}
		
		,
	title={{One Report: Integrated Reporting for a Sustainable Strategy}}
				
			,
	publisher={John Wiley & Sons. Eisai}
			,
	year={2010. 2019. 2019}
		
	
	,
	note={Eisai Integrated Report}

}

@incollection{b1,
	
	
		,
	title={{}}
	
	
		,
	journal={{Global Sustainability Standard Board}}
		
			101
			,
	year={2016}
			,
	publisher={Management Approach}
		
	
	,
	note={GRI}

}

@incollection{b2,
	
	
		,
	title={{Towards Integrated Reporting: Communicating Value in the 21 st Century, International Integrated Reporting Committee}}
	
	
		,
	journal={{IIRC}}
		
			,
	year={2011}
		
	

}

@incollection{b3,
	
	
		,
	title={{Consultation Draft of the International <IR> Framework, International Integrated Reporting Council}}
	
	
		,
	journal={{IIRC}}
		
			,
	year={2013a}
		
	

}

@book{b4,
	
	
		,
	title={{IIRC2013b)The International <IR> Framework, International Integrated Reporting Council}}
		
	

}

@book{b5,
	
	
		,
	title={{Strategic Development and Implementation by BSC}}
		,
	author={{
			KIto
		}}
		
			,
	year={2014}
			,
	publisher={Dobunkan-Shuppan}
		
	

}

@incollection{b6,
	
	
		,
	title={{From Interest adjustment by Interested Parties to Engagement with Stakeholders}}
		,
	author={{
			KIto
		}}
	
	
		,
	journal={{Disclosure News}}
		
			32
			
			,
	year={2016}
		
	

}

@book{b7,
	
	
		,
	author={{
			KIto
		}}
		,
	title={{Survey on Value Creation Process on Integrated Reporting, Kaikei}}
				
			,
	year={2019}
			196
			
		
	

}

@incollection{b8,
	
	
		,
	title={{}}
		,
	author={{
			KIto
		} and {
			TNishihara
		}}
		
	
	
		,
	journal={{Disclosure and Usability of Information on Integrated Report of Eisai}}
		
			43
			
			,
	year={2017}
		
	
	,
	note={The Kaikeigaku Kenkyu}

}

@book{b9,
	
	
		,
	title={{Strategy Maps: Converting Intangible Assets into Tangible Outcomes}}
		,
	author={{
			RSKaplan
		} and {
			DPNorton
		}}
		
		
			,
	year={2004}
			,
	publisher={Harvard Business School Press}
		
	

}

@book{b10,
	
	
		,
	title={{}}
		,
	author={{
			Lawson
		}}
		
			,
	year={2013. 2013}
		
	
	,
	note={Lawson Integrated Reporting}

}

@book{b11,
	
	
		,
	title={{}}
		,
	author={{
			Lawson
		}}
		
			,
	year={2019. 2019}
		
	
	,
	note={Lawson Integrated Reporting}

}

@incollection{b12,
	
	
		,
	title={{Improving Integrated Reporting: A New Learning and Growth Perspective for the balanced Scorecard}}
		,
	author={{
			RMassing Ham
		} and {
			PRHam
		} and {
			JDumay
		}}
		
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			20
			1
			
			,
	year={2019}
		
	

}

@incollection{b13,
	
	
		,
	title={{Integrated Reporting and Internal Mechanisms of Change, Accounting}}
		,
	author={{
			WOmron ; Stubbs
		} and {
			CHiggins
		}}
		
	
	
		,
	journal={{Auditing & Accountability Journal}}
		
			27
			7
			
			,
	year={2019. 2019. 2014}
		
	
	,
	note={Omron Integrated Report}

}

@book{b14,
	
	
		,
	title={{}}
		,
	author={{
			Richo
		}}
		
			,
	year={2019. 2019}
		
	
	,
	note={Richo Grpoup Integrated Report}

}