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The integrated reporting death knell?

The integrated reporting death knell? 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 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Annals in Social Responsibility Emerald Publishing

The integrated reporting death knell?

Annals in Social Responsibility , Volume 9 (1): 2 – May 2, 2023

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References (1)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2056-3515
DOI
10.1108/asr-02-2023-0005
Publisher site
See Article on Publisher Site

Abstract

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

Journal

Annals in Social ResponsibilityEmerald Publishing

Published: May 2, 2023

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