Integrated Report: Is it a Strong or Weak Accountability Tool?

Antonella Silvestri () and Stefania Veltri ()
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Antonella Silvestri: University of Calabria
Stefania Veltri: University of Calabria

Chapter Chapter 9 in Integrated Reporting, 2019, pp 169-183 from Springer

Abstract: Abstract The paper aims to develop a specific research template able to support researchers in analyzing the quality of an organizational IR, in terms of degree of accountability towards the stakeholders. The research template makes an original contribution to the IR literature simplifying the elements to consider to express an evaluation about the degree of accountability followed by the organization in disclosing IR, an issue on which there is a concern in the IR literature. On the other hand, the research template introduces subjective elements, both in the selection of the key dimensions included in the research framework, and because observations and conclusions are based on the authors’ analysis under an interpretative approach.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-01719-4_9

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DOI: 10.1007/978-3-030-01719-4_9

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