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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
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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.
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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 |
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