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

Related Articles

Determinants of the level of convergence between financial and management accounting in companies in Poland

The aim of this article is to present the results of a study on the relationship between the level of convergence of financial accounting and management accounting in companies operating in Poland and the size of company...

Trends and research methods in the science of accounting in Poland and worldwide

Accounting is seen as both a practical activity with a long tradition, as well as a scientific discipline, despite the fact that there were voices among scientists (Demski, 2007; Fellingham, 2007) that challenge the acad...

Raportowanie banków na temat zrównoważonego rozwoju według standardów Global Reporting Initiative

Rachunkowość zrównoważonego rozwoju, z jej ostatecznym produktem – raportami społecznej odpo-wiedzialności, jest nową dziedziną rachunkowości i koncentruje się na ocenie i monitorowaniu działań w zakresie zarządzania fir...

Corporate social responsibility in the light of the content of non-financial reports of construction-assembly production macro-sector companies

In the situation of dynamic changes in society and in the natural environment, the social dimension of activity, Guided by responsibility and commitment, matters more than ever before. Responsibility understood in this w...

The role of international management accounting qualifications in the process of education and development of management accountants in Poland

The aim of the study is to present the international qualifications that are most popular among Polish management accountants and to determine the role of those qualifications in the development of this professional grou...

Download PDF file
  • EP ID EP365530
  • DOI 10.5604/01.3001.0012.1550
  • Views 100
  • Downloads 0

How To Cite

Katarzyna Kobiela-Pionnier (2018). 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. Zeszyty Teoretyczne Rachunkowości, 2018(98), 123-146. https://europub.co.uk/articles/-A-365530