Open Access Repository

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, C 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-C K Hsiao and W Maroun (eds.), The Routledge Handbook of Integrated Reporting , Routledge, United Kingdom, pp. 138-155.

Full text not available from this repository.

Abstract

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

Item Type: Book Section
Authors/Creators:Deegan, C
Keywords: accountability, sustainability, integrated reporting,
Publisher: Routledge
Copyright Information:

Copyright 2020 Routledge

Item Statistics: View statistics for this item

Actions (login required)

Item Control Page Item Control Page
TOP