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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. 138-155. 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 and Corporate Governance
Deposited On:2021-02-22
Last Modified:2021-05-13
Downloads:0

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