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

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    Abstract

    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.
    Original languageEnglish
    Pages (from-to)18-22
    JournalCritical Perspectives on Accounting
    Volume27
    Early online date25 Jul 2014
    DOIs
    Publication statusPublished - Mar 2015

    Keywords

    • corporate reporting
    • integrated reporting
    • sustainability accounting

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