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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
Citation
Deegan, C, 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, The Routledge Handbook of Integrated Reporting, Routledge, C de Villiers, P-C K Hsiao, W Maroun (ed), United Kingdom, pp. 107-123. ISBN 9780367233853 (2020) [Research Book Chapter]
Copyright Statement
Copyright 2020 Routledge
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 Details
| Item Type: | Research Book Chapter |
|---|---|
| Keywords: | accountability, sustainability, integrated reporting, |
| Research Division: | Commerce, Management, Tourism and Services |
| Research Group: | Accounting, auditing and accountability |
| Research Field: | Accounting theory and standards |
| Objective Division: | Information and Communication Services |
| Objective Group: | Environmentally sustainable information and communication services |
| Objective Field: | Environmentally sustainable information and communication services not elsewhere classified |
| UTAS Author: | Deegan, C (Mr Craig Deegan) |
| ID Code: | 143023 |
| Year Published: | 2020 |
| Deposited By: | Accounting |
| Deposited On: | 2021-02-22 |
| Last Modified: | 2023-02-20 |
| Downloads: | 0 |
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