由於傳統財務資訊無法全面衡量企業經營績效，因此各界越來越為重視企業對非財務資訊的揭露。而整合性報告的問世便是為了將財務與非財務資訊整合在一起，並加強這些資訊的連結性，藉以提供企業的利害關係人攸關且可靠的資訊，使他們能夠更客觀地評價企業創造價值的能力。
    國際整合性報告委員會於2013年12月發布國際整合性報告架構，提供企業在編製報告時有一依循準則。本研究站在資訊使用者的立場，應用國際整合性報告架構，以歐洲地區前50大金融業為研究對象，除分析整合性報告推動現況外，並針對歐洲銀行所發布之整合性報告，依據其所揭露關於商業模式與風險管理的資訊，分析銀行價值創造之能力。
    本研究分析結果發現，在整合性報告發展初期，企業自願性編製比例仍偏低。而報告名稱與語言版本亦存在不統一的現象，這影響了報告的可讀性。在報告內容方面，企業對於商業模式的描述並不完整，以致於未能清楚說明資本投入與產出間的因果關係。同時，企業在編製報告時，會將重點放在那些能夠提升企業形象的正面資訊上，對於可能會對企業未來造成負面影響的資訊通常會略過不提，亦或是雖然有提及但卻是簡單帶過。此一結果說明目前整合性報告仍處於一種形式上而非對實質面有所助益的報告型態，這代表著未來整合性報告的發展仍然有一段很長的路要走。

In the light of the inability of financial information in measuring the corporate performance, the non-financial information disclosure has become significance. The emergence of integrated reporting, which embraces financial and non-financial information, reinforces the connectivity of information, providing stakeholders reliable information to evaluate the corporate abilities in value creation.
International Integrated Reporting Council (IIRC) issued International Integrated Reporting Framework in December, 2013, offering the criterion of reporting preparation. As an information user, the framework is adopted to survey the top 50 financial corporations in Europe in this study. Besides the status quo of the promotion of integrated reporting, the reporting of the European banks, which is based upon the disclosed information of business model and risk management, is utilized to analyze the ability of the banks on create value.
The results represent that in the incipient stage, the willingness of corporations to voluntarily prepare integrated reporting still is low. And the readability of reporting is affected by the disunity of the report title and the edition of language. Within the aspect of contents, the description of business model is incomplete and unable to elucidate the causality between capital inputs and outputs. Furthermore, when preparing reporting, corporations usually put emphasis on the positive information which can improve the images of corporations but attempt to neglect or casually mention the negative information which can affect the development of corporations. The consequences reveal the integrated reporting still is formally rather than substantial; the development of reporting indeed has a long way to go.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構與流程 4
第二章 文獻探討 6
第一節 整合性報告 6
一、從永續報告到整合性報告 6
二、整合性報告對企業內部機制的影響 7
三、外部利害關係人如何看待整合性報告 9
四、整合性報告所遭遇的挑戰 11
第二節 商業模式 12
一、商業模式的定義 12
二、商業模式的組成要素 13
第三章 整合性報告 16
第一節 基本觀念 16
第二節 指導原則 19
第三節 內容要素 21
第四章 歐洲銀行個案分析 24
第一節 歐洲地區金融業推動整合性報告現況 24
第二節 歐洲銀行商業模式分析 27
第三節 影響價值創造能力的風險管理 31
第五章 結論與建議 35
第一節 研究結論 35
第二節 研究貢獻 36
第三節 研究限制與後續研究建議 37
參考文獻 38

圖目錄
圖1-1：研究流程圖 5
圖2-1：商業模式元素關聯圖 15
圖3-1：創造價值的兩種面向與其相互作用圖 18
圖3-2：價值創造流程圖 21

表目錄
表3-1：資本的分類與釋例 18
表4-1：歐洲地區前50大金融業對於非財務資訊的揭露概況 25
表4-2：歐洲地區前50大金融業發佈整合性報告概況 26
表4-3：研究對象基本資料 27
表4-4：A銀行2012年至2014年投資在資訊科技上的金額 31
表4-5：研究對象整合性報告對各類風險的揭露概況 33

中文文獻
1.江書瑜，2013，歐洲金融系統性風險之研究：歐盟銀行監理發展，淡江大學歐洲研究所碩士論文。
2.張美珊，2011，金融海嘯下希臘債信危機之研究，淡江大學歐洲研究所碩士論文。
3.陳冠志，2011，我國企業社會責任揭露概況與影響因素之探討，國立臺北大學會計學系碩士論文。
4.黃政仁、張瑋庭與周齊武，2013，探索非財務績效指標對台灣企業績效之影響及其渠道，當代會計，第14卷第2期：113-145。

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