Realising the vision of Integrated Reporting: A critical viewpoint
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Realising the vision of Integrated Reporting: A critical viewpoint | |
| Creator | Conradie, Pieter de Jongh, Derick | |
| Description | 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. | |
| Publisher | AOSIS | |
| Date | 2017-11-06 | |
| Identifier | 10.4102/jef.v10i2.18 | |
| Source | Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 292-312 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/18/17
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