A template for integrated reporting

Journal of Intellectual Capital

Volumn 14, Issue 2, 2013, Pages 227-245

  Abeysekera, Indra ^a  

^a UNIVERSITY OF WOLLONGONG   (Australia)

Author keywords

Corporate strategy; Integrated reporting; Intellectual capital; Organizations; Reporting; Values; Vision

Indexed keywords

EID: 84878262779     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691931311323869     Document Type: Article

References (29)

1. Abeysekera, I. (2008), "Intellectual capital practices of firms and the commodification of labour" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 1, pp. 36-48.
2. Abeysekera, I., Guthrie, J. (2005), "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka" in Critical Perspectives on Accounting, Vol. 16, No. 3, pp. 151-163.
3. AAusB (2007), Standard on Assurance Engagements ASAE 3000. Assurance Engagements Other than Audits or Reviews of Historical Financial Information, Auditing and Assurance Standards Board, Melbourne, available at:.
4. AccountAbility (AA) (2008), AA1000 Assurance Standard 2008, AccountAbility, London.
5. Bass, B.M. (1987), "Charismatic and inspirational leadership: what is the difference?", Proceedings of Symposium on Charismatic Leadership in Management, McGill University, Montreal.
6. Brudney, V. (1985), "Corporate governance, agency costs, and the rhetoric of contract" in Columbia Law Review, Vol. 85, No. 7, pp. 1403-1444.
7. Corporations Act (2001), "Corporations act 2001", available at:.
8. Danish Government Centre for CSR (2008), "Press release: law on CSR reporting", available at:.
9. (The) Economics of Ecosystems & Biodiversity (TEEB) (2010), Mainstreaming the Economics of Nature. A Synthesis of the Approach, Conclusions and Recommendations of TEEB, Progress Press, Malta.
10. Financial Reporting Council (FRC) (2009), "Louder than words. Principles and actions for making corporate reports less complex and more relevant", available at:.
11. Financial Reporting Council (FRC) (2010), Cutting Clutter. Combating Clutter in Annual Reports, Financial Reporting Council, London, available at:.
12. Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
13. Gaa, J.C. (2010), "Corporate governance and the responsibility of the board of directors for strategic financial reporting" in Journal of Business Ethics, Vol. 90, No. 2, pp. 179-197.
14. Global Reporting Initiative (GRI) (2006), Sustainability Reporting Guidelines Version 3.1, GRI, Amsterdam.
15. InConsult (2012), "Complying with the Sarbanes-Oxley act", available at:.
16. International Auditing and Assurance Standards Board (IAASB) (2011), "The evolving nature of financial reporting: disclosure and its audit implications", discussion paper, January, IAASB, New York, NY.
17. IASB (2010), IFRS Practice Statement. Management Commentary. A Framework for Presentation, IFRS Foundation, London.
18. International Integrated Reporting Council UK (IIRC) (2011), "Towards integrated reporting. Communicating value in the 21st century", available at:.
19. Integrated Reporting Council of South Africa (IRCSA) (2011), "Integrated reporting and the integrated report. Discussion paper", 25 January, available at:.
20. International Standards Organisation (ISO) (2007), ISO 14000 - Environmental Management, and ISO 26000 - Social Responsibility, ISO, Geneva.
21. KPMG (2011), "Integrated reporting. Performance insight through better business reporting. Issue 1", available at:.
22. Mouritsen, J., Larsen, H.T., Bukh, P.N.D. (2001), "Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge" in Accounting, Organizations and Society, Vol. 26, No. 7, pp. 735-762.
23. National Carbon Offset Standard (NCOS) (2010), "National carbon offset standard", Department of Climate Change, Australian government, available at:.
24. Organization of Economic Co-Operation and Development (OECD) (2004), "OECD principles of corporate governance", Revised edition, available at:.
25. Short, H., Keasey, K., Wright, M., Hull, A. (1999), "Corporate governance: from accountability to enterprise" in Accounting and Business Research, Vol. 29, No. 4, pp. 337-352.
26. UK Companies Act (2006), "Companies act", available at:.
27. UN Global Compact (2011), "Corporate sustainability in the world economy. The United Nations Global Compact", available at:.
28. United Nations (UN) (1987), "Report of the world commission on environment and development: our common future", available at:.
29. Westley, F., Mintzberg, H. (1989), "Visionary leadership and strategic management" in Strategic Management Journal, Vol. 10, No. 1, pp. 17-32.