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The <IR> Framework: An example of what unfortunately happens when people who fail to comprehend the meaning of ‘accountability’ take control of an important reporting initiative

Deegan, CM ORCID: 0000-0003-1534-6904 2020 , 'The <IR> Framework: An example of what unfortunately happens when people who fail to comprehend the meaning of ‘accountability’ take control of an important reporting initiative', in C de Villiers and P-CK Hsiao and W Maroun (eds.), The Routledge Handbook of Integrated Reporting , Routledge, United Kingdom.

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Abstract

This chapter adopts a critical perspective to evaluate the International Integrated Reporting Framework ( Framework). Focusing on the notion of ‘accountability’ and applying a four-step model of accountability, it is argued that the Framework falls short as a framework that assists or encourages managers and their organizations to demonstrate accountability towards a broad group of stakeholders in respect of various aspects of their social and environmental (and sustainability-related) performance. The lack of focus on accountability, the way materiality is addressed, the nature of the stakeholders being considered, the reporting boundary embraced and the concept of ‘capitals’ used with the Framework all act to undermine its suitability as a document to promote meaningful reporting.

Item Type: Book Section
Authors/Creators:Deegan, CM
Publisher: Routledge
DOI / ID Number: 10.4324/9780429279621-7
Copyright Information:

Copyright 2020 The Author

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