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The 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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posted on 2023-05-22, 18:50 authored by Craig DeeganCraig Deegan
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.

History

Publication title

The Routledge Handbook of Integrated Reporting

Edition

1st

Editors

C de Villiers, P-C K Hsiao, W Maroun

Pagination

107-123

ISBN

9780367233853

Department/School

TSBE

Publisher

Routledge

Place of publication

United Kingdom

Extent

30

Rights statement

Copyright 2020 Routledge

Repository Status

  • Restricted

Socio-economic Objectives

Environmentally sustainable information and communication services not elsewhere classified

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