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Colombo Business Journal
Article . 2020 . Peer-reviewed
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Colombo Business Journal
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Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013)

Authors: Chandrasiri Abeysinghe;

Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013)

Abstract

The International Integrated Reporting Council (IIRC) issued its Integrated Reporting (<IR>) framework in 2013 intending to promote integrated thinking in organisational contexts for corporate sustainability. However, arguments are mounted against limitations in these guidelines and their potential to create integrated thinking. Mainly, the maintenance of the financial prominence, neglecting sustainability needs is among the criticisms. Nevertheless, still, the framework contains some guidelines relevant to promote integrated thinking. An organisational change towards integrated thinking requires effective communication of the right message. This paper, benefitting from the Stakeholder Theory and the Stakeholder Agency Theory perspectives, sheds light on the potential of those guidelines to communicate the knowledge of integrated thinking to managers and concludes finding their failures. Utilising a content analysis of relevant guidelines contained in the <IR> framework, this paper contributes to the discussion of integrated reporting and integrated thinking for corporate sustainability.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
4
Top 10%
Average
Average
gold