The International Integrated Reporting Council: A story of failure

By J. Flower. 2015

694 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ddc5d4b3166813f0b187c9fc349a3ec874ff172a

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Citations in the corpus

Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “A study by Frias-Aceituno et al. (2014) indicates that size and profitability have a positive impact on IR implementation, while the level of concentration in the business sector has a negative impact. Lai et al. (2014) find indications for a positive impact of ESG disclosure ratings and the likelih”
Integrated reporting: A structured literature review (2016, background): “…the criterion because “the IIRC’s most remarkable feature at its incorporation was the extraordinarily high-powered haracter of its governing body, its Council” which was “dominated by the accountancy profession, preparers and regulators, ho made up more than half its members” (Flower, 2015, p. 2).”
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “” Thus, without regulation, the ambitions of the IIRC seem doomed (Flower, 2015; Thomson, 2015).”
Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts (2016, methodology): “This is because it only provides a partial account of business activities, ignoring the social and environmental impact made by an entity (Flower, 2015).”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, neutral): “A number of criticisms have been levelled at IR, including: it focuses on financial capital providers to the detriment of other key stakeholders (Cheng et al. 2014; Flower 2015); there is a potential lack of ‘holistic transparency’ and a potential for opportunistic use of informa-”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “The purpose of IR announced by the IIRC's IR Framework is to create a “ cycle of integrated thinking and reporting, ” which results in “ efficient and productive capital allocation ” and “ will act as a force for financial stability and sustainability ” (IIRC, 2015, p. 3).”
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, neutral): “More likely this separate report would be drawn up in accordance with the GRI‟s Guidelines (Flower, 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).”
The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, background): “Therefore, in contrast to criticisms of IR’s sustainability credentials (Flower, 2015), in this case IR enhanced sustainability reporting (Macnab, 2015).”