the emergence of integrated reporting

Nicholas Rowbottom, joanne locke

    Research output: Chapter in Book/Report/Conference proceedingConference contribution

    Abstract

    Purpose The paper traces the emergence of integrated reporting practices and examines the IIRC’s gestation as the international focus for efforts to create and diffuse an integrated reporting framework (<IR>). Design/methodology/approach An interpretive approach uses perspectives from prior voluntary standard-setting research to frame the analysis of interviews with key individuals in the project, documents and integrated reports. Findings The motivation to create the IIRC in the densely populated domain of voluntary reporting frameworks is linked to the failure of earlier attempts to secure sufficient acceptance, and the desire to create momentum around regulatory interest in the integrated reporting concept. The balance in preserving the work of antecedent groups while also positioning itself as the dominant integrated reporting standard setter, creates tensions for the IIRC as it seeks to weigh up the interests of a range of groups. By offering a potential solution to widespread concerns about reporting complexity and immateriality, <IR> provides an opportunity to gain support from regulators, preparers and users. In order to do so, <IR> has adopted an ‘enlightened’ shareholder philosophy as its reporting focus which threatens to disenchant supporters of a pluralist stakeholder approach. The paper discusses the future development of <IR> given its need for support, resources and a position in relation to extant financial and ‘sustainability’ reporting standards. Originality/value The paper uses an analysis of the action nets involved in the emergence of integrated reporting. It emphasises the role of antecedent projects, the need for critical mass and resources in the framing of the project and provides insights into the current and potential trajectory of <IR>.
    Original languageEnglish
    Title of host publicationthe emergence of integrated reporting
    Publication statusPublished - 2013
    Eventasia pacific interdisciplinary research in accounting conference - kobe university, kobe, Japan
    Duration: 26 Jul 201328 Jul 2013

    Conference

    Conferenceasia pacific interdisciplinary research in accounting conference
    Abbreviated titleapira
    Country/TerritoryJapan
    Citykobe
    Period26/07/1328/07/13

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