Integrated reporting and assurance: Where can research add value?
Simnett, Roger & Huggins, Anna (2015) Integrated reporting and assurance: Where can research add value? Sustainability Accounting, Management and Policy Journal, 6(1), pp. 29-53.
This paper provides insights into salient issues in the development of the Integrated Reporting (<IR>) Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated.
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|Item Type:||Journal Article|
|Keywords:||Integrated reporting, Assurance, International Integrated Reporting Council, Sustainability reporting|
|Divisions:||Current > QUT Faculties and Divisions > Faculty of Law|
|Copyright Owner:||Copyright 2015 Emerald Group Publishing Limited|
|Deposited On:||28 Jun 2015 23:42|
|Last Modified:||02 Mar 2016 08:53|
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