‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.

By I. Thomson. 2015

226 citations recorded by the source corpus.

This commentary analyses the paper by John Flower that critiques the sustainability of the IIRC proposed framework for Integrated Reporting. This commentary largely supports the criticisms and conclusions of this paper and provides some additional insights into the possible impact of Integrated Reporting.

Subfields: Economics and Econometrics, Management, Monitoring, Policy and Law

View Paper: https://www.semanticscholar.org/paper/97ac2d1b1ebd1a17df6b5d97a9de8a574ddf1029

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Citations in the corpus

Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts (2016, methodology): “This evidence can be contrasted with the IIRC’s version of IR which specifies an investor focus, a policy that has created academic debate (e.g., Adams, 2015; Flower, 2015; Thomson, 2015).”
The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, background): “This has been described by some as a missed opportunity and the end of IR in terms of sustainability accounting (Flower, 2015; Thomson, 2015).”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “The International\IR[ Framework could potentially reframe unsustainable corporate practices as sustainable (Thomson 2015).”
Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting (2017, background): “Failure here will mean that any resulting integrated reporting may inevitably be captured by the existing, more narrowly specified interests of financial capital, a process some claim is already well under way (Flower 2015, Thomson 2015).”
Integrated reporting: A structured literature review (2016, result): “Compared with the other countries, the UK as a research site, and its authors, are rather silent ith only five articles (Beattie & Smith, 2013; Flower, 2015; Owen, 2013; Rowbottom & Locke, 2013; Thomson, 2015).”