Realising the vision of intergrated reporting : a critical viewpoint
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Date
Authors
Conradie, Pieter
De Jongh, Derick
Journal Title
Journal ISSN
Volume Title
Publisher
University of Johannesburg
Abstract
The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will face on its journey towards achieving the aims and vision of the IIRC (International Integrated Reporting Council). The paper is written in the form of a critical viewpoint, and will engage with the relevant academic literature and industry-led initiatives to achieve its objectives. The main finding of this paper is that the potential of the International <IR> Framework towards achieving its objectives lies more with the way it is applied than the way it was written. Academic literature does however highlight a number of potential constraints that will have to be overcome if integrated reporting is to achieve its long-term vision of financial stability and sustainability.
Description
Keywords
Integrated reporting, Assurance, Suitable criteria, Integrated reporting process, Completeness, Relevance, Sustainability
Sustainable Development Goals
Citation
Conradie, P. &De Jongh, D. 2017, 'Realising the vision of intergrated reporting : a critical viewpoint', Journal of Economic and Financial Sciences, vol. 10, no. 2, pp. 292-312.