Stakeholders’ perspectives on the role of regulatory reform in integrated reporting Stubbs, Wendy and Higgins, Colin 2015, Stakeholders’ perspectives on the role of regulatory reform in integrated reporting, Journal of business ethics, vol. In press, pp. 1-20, doi: 10.1007/s10551-015-2954-0. Attached Files Name Description MIMEType Size Downloads Title Stakeholders’ perspectives on the role of regulatory reform in integrated reporting Author(s) Stubbs, Wendy Higgins, Colin Journal name Journal of business ethics Volume number In press Start page 1 End page 20 Total pages 20 Publisher Springer Place of publication New York, N. Y. Publication date 2015 ISSN 0167-4544 1573-0697 Keyword(s) integrated reporting Sustainability reporting Voluntary reporting Mandatory reporting Reporting frameworks Reporting standards Summary This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to provide a more cohesive and efficient approach to corporate reporting by bringing together financial information, operational data and sustainability information to focus only on material issues that impact an organisation’s ability to create value in the short, medium and long term. The study found more support for voluntary approaches to IR as the majority of participants thought that it was too early for regulatory reform. They suggested that IR will become the reporting norm over time if left to market forces as more and more companies adopt the IR practice. Over time IR will be perceived as a legitimate practice, where the actions of integrated reporters are seen as desirable, proper, or appropriate. While there is little appetite for regulatory reform, half of the investors support mandatory IR because, in their experience, voluntary sustainability reporting has not led to more substantive disclosures or increased the quality of reporting. There is also evidence that IR privileges financial value creation over stewardship, inhibiting IR from moving beyond a weak sustainability paradigm. Language eng DOI 10.1007/s10551-015-2954-0 Field of Research 1503 Business And Management 2201 Applied Ethics 1505 Marketing 150303 Corporate Governance and Stakeholder Engagement Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services HERDC Research category C1 Refereed article in a scholarly journal Copyright notice ©2015, Springer Persistent URL http://hdl.handle.net/10536/DRO/DU:30080091 Document type: Journal Article Collection: Department of Management Related Links Link Description Connect to published version Go to link with your DU access privileges   Connect to Elements publication management system Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Fri, 04 Dec 2015, 14:00:04 EST Fri, 04 Dec 2015, 14:01:55 EST Sat, 05 Dec 2015, 04:01:32 EST Sat, 09 Jan 2016, 05:09:02 EST Thu, 04 Feb 2016, 08:59:48 EST Thu, 04 Feb 2016, 09:01:00 EST Fri, 09 Dec 2016, 13:59:35 EST Fri, 10 Feb 2017, 14:41:25 EST Fri, 21 Apr 2017, 13:43:17 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 31 Abstract Views, 2 File Downloads  -  Detailed Statistics Created: Fri, 04 Dec 2015, 14:01:55 EST

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