Journal of Economic and Financial Sciences | |
Realising the vision of Integrated Reporting: A critical viewpoint | |
Derick de Jongh1  Pieter Conradie1  | |
[1] University of Pretoria; | |
关键词: Integrated reporting; assurance; suitable criteria; integrated reporting process; completeness; relevance; sustainability; | |
DOI : 10.4102/jef.v10i2.18 | |
来源: DOAJ |
【 摘 要 】
The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will face on its journey towards achieving the aims and vision of the IIRC (International Integrated Reporting Council). The paper is written in the form of a critical viewpoint, and will engage with the relevant academic literature and industry-led initiatives to achieve its objectives. The main finding of this paper is that the potential of the International
【 授权许可】
Unknown