Access the full text.
Sign up today, get DeepDyve free for 14 days.
C. Villiers, Ruth Dimes (2022)
Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?Journal of Accounting & Organizational Change
The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/2056-3515.htm ASR The integrated reporting 9,1 death knell? The pressures faced by firms from both internal and external stakeholders continue to change and increase. As tensions rise globally around a slowing economy, war on European soil, population time bombs and productivity, all with the backdrop of the COVID-19 pandemic and the cost of living crisis, firms are facing relentless scrutiny. Internal stakeholders continue to look for growth and opportunities to increase revenues and profits, while external stakeholders now tend to focus on forcing firms to adopt sustainable practices and demonstrate moral behaviors. Firms are therefore stuck answering to multiple taskmasters, facing multiple demands, in an increasingly unstable global economy. Their successes and failures are standardly identified through annual reporting, and integrated reporting (IR) has been in practice for 20 years, the last 10 of which it has been promoted by local and global bodies, and accepted largely universally. IR’s success came from a need for firms to demonstrate non-financial activity that still has a material impact on financial performance. IR was a format adopted because it allowed firms to demonstrate a holistic health
Annals in Social Responsibility – Emerald Publishing
Published: May 2, 2023
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.