The international integrated reporting council: A story of failure

Critical Perspectives on Accounting

Volumn 27, Issue , 2015, Pages 1-17

  Flower, John ^a  

^a NONE

Author keywords

Capitalism; Environmental; Stakeholder; Sustainability

Indexed keywords

EID: 84924028569     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2014.07.002     Document Type: Article

References (22)

1. Adams C. The ethical: social and environmental reporting performance portrayal gap. Account Audit Account J 2004, 17(5):731-757.
2. Boiral O. Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Account Audit Account J 2013, 26(7):1036-1071.
3. Clarkson M. A stakeholder framework for analyzing and evaluating corporate social performance. Acad Manage Rev 1995, 20(1):92-117.
4. Enderle G. The ethics of financial reporting. Corporate integrity and accountability 2004, 87-99. Sage Publications, London. G. Brenkert (Ed.).
5. Evan W., Freeman R. A stakeholder theory of the modern corporation. Ethical theory and business 1993, 75-84. Prentice Hall, Englewood Cliffs. T. Beauchamp, N. Bowie (Eds.).
6. Flower J. Global financial reporting 2002, Palgrave, Basingstoke.
7. Freeman R.E. Strategic management, a stakeholder approach 1984, Pitman Publishing, Boston.
8. Gallhofer D., Haslam J. Online reporting: accounting in cybersociety. Account Audit Account J 2006, 19(5):625-630.
9. Gray R. Is accounting for sustainability actually accounting for sustainability. and how would we know?. Account Org Soc 2010, 35(1):47-62.
10. GRI G4. Sustainability Reporting Guidelines 2013, Available on the GRI's web-site, https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf.
11. Hopwood A. Some reflections on the harmonization of accounting within the EU. Eur Account Rev 1994, 3(2).
12. IIRC Newsletter 2010, (December (1)). Available on the IIRC's web-site, www.theiirc.org/2010/12/15/test/2010.
13. IIRC Towards Integrated Reporting, Communicating value in the 21st Century 2011, Available on the IIRC's web-site, www.theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_single.pdf.
14. IIRC Draft Framework Outline 2012, Available on the IIRC's web-site, www.theiirc.org/wp-content/uploads/2012/07/Draft-Framework-Outline.pdf/.
15. IIRC Consultation Draft of the International Integrated Reporting Framework 2013, Available of the IIRC's web-site, www.theiirc.org/wp-content/uploads/Consultation-Draft-of-the-InternationalIRFramework.pdf.
16. IIRC The International Framework 2013, Available of the IIRC's web-site, www.theiirc.org/international-ir-framework/.
17. Jones T. Instrumental stakeholder theory. Acad Manage Rev 1995, 20(2):404-437.
18. Jones T., Wicks A. Convergent stakeholder theory. Acad Manage Rev 1999, 24(2):206-221.
19. Mayer C. Firm commitment 2013, Oxford University Press, Oxford.
20. O'Dwyer B. Stakeholder democracy: challenges and contributions from social accounting. Bus Ethics Eur Rev 2005, 14(1):28-41.
21. Wild S., van Staden C. Integrated Reporting: initial analysis of early reporters - an institutional theory approach 2013, July, Paper presented at APIRA conference, Kobe, Japan.
22. World Commission on Environment and Development Our Common Future 1987, Oxford University Press, Oxford.