Integrated reporting and assurance: where can research add value?

Simnett, Roger and Huggins, AL 2015, Integrated reporting and assurance: where can research add value?, Sustainability Accounting, Management and Policy Journal, vol. 6, no. 1, pp. 29-53, doi: 10.1108/SAMPJ-09-2014-0053.

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Title Integrated reporting and assurance: where can research add value?
Author(s) Simnett, Roger
Huggins, AL
Journal name Sustainability Accounting, Management and Policy Journal
Volume number 6
Issue number 1
Start page 29
End page 53
Total pages 25
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2015
ISSN 2040-8021
2040-803X
Keyword(s) Social Sciences
Science & Technology
Life Sciences & Biomedicine
Business, Finance
Green & Sustainable Science & Technology
Environmental Studies
Management
Business & Economics
Science & Technology - Other Topics
Environmental Sciences & Ecology
Assurance
Capitals
Integrated reporting
International integrated reporting council
Value creation process
NONFINANCIAL DISCLOSURE
FUTURE-RESEARCH
Summary Purpose – This paper aims to provide insights into salient issues in the development of the Integrated Reporting (<IR>) Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated. Design/methodology/approach – The paper takes the form of an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework, and identifying issues that would benefit from future research. Findings – Identifying issues that arose during the framework preparation, this paper identifies a range of future research opportunities and outlines the research approaches by which academics can assess the costs and benefits of companies reporting in accordance with the <IR> Framework and assuring this information. Research limitations/implications – Research opportunities associated with the International <IR>) Framework and associated assurance are identified. Practical implications – This paper provides insights and details of the process of adoption of <IR> and has implications for adopters and assurance providers of integrated reports, standard setters and regulators. The development of a sophisticated business case informed by rigorous research will be critical to the further uptake of <IR>. Social implications – Research opportunities identified include the expansion of the <IR> Framework to reporting entities other than corporations, including government and not-for-profit organisations, as well as measurement and assurance of a broader array of capitals, including social capital. Originality/value – The paper identifies <IR> research opportunities from an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework that would benefit from future research.
Language eng
DOI 10.1108/SAMPJ-09-2014-0053
Indigenous content off
Field of Research 14 Economics
15 Commerce, Management, Tourism and Services
16 Studies in Human Society
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150627

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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