合并财务报表.docxVIP

Research on MASISA Integrated Reporting 1. Introduction The emergence and development of enterprise reporting system has experienced a long history. It has changed from the financial information-oriented to the coexistence of financial information and non-financial information, from the simple disclosure of financial reports, to the coexistence of financial report and social responsibility report, sustainable development report and a series of non-financial reports. At present, the historical limitations of the enterprise reporting system, which is mainly based on financial reports and supplem