From stakeholder to investor – evolution of the concept of the integrated report main user according to the International Integrated Reporting Framework and its importance for the global acceptance of the <IR> concept
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 98
Abstract
When the International Integrated Reporting Committee was established in 2010, its main objective was to improve sustainability reporting. However, three years later IIRC published the International <IR> Framework adopting a business perspective, aimed at presenting information to the provider of financial capital. The aim of the article is to present changes in the IIRC approach to the main user of the integrated report between 2011 and 2013 and to answer the question why the concept of this report adopted a busi- ness direction, departing from its original assumptions. Attention was also paid to the convergence of approaches to the main user of information in the financial and integrated reports, as well as to an addi- tional aspect of the integration of management accounting guidelines. Moreover, an attempt was made to answer the question whether integrated reporting has a chance to become a new paradigm of corporate reporting and what role in this process the focus on the information needs of capital providers plays.<br/><br/>
Authors and Affiliations
Katarzyna Kobiela-Pionnier
Keywords
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- EP ID EP365530
- DOI 10.5604/01.3001.0012.1550
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