Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach

Miriam Corrado () and Paola Demartini ()
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Miriam Corrado: Università Politecnica delle Marche
Paola Demartini: Roma Tre University

A chapter in Accounting, Accountability and Society, 2020, pp 129-149 from Springer

Abstract: Abstract The study aims to examine the role of integrated reporting ( ) Framework as part of the corporate reporting systems through the lenses of both the managerial and organisational approach and the social accounting approach identified by Contrafatto (2014) within the stewardship theory. The study adopts the Delphi method, based on semi-structured interviews conducted to gather insights from a pilot sample made up of experts operating in academia, institutions and corporate and investors’ networks, who are directly involved in the debate. Our findings support a potentially positive impact of Framework within corporate reporting systems thanks to its innovative characteristics. This study contributes to the need to support by examining its impact on management thinking and internal transformations (Adhariani and de Villiers 2019) and encouraging behaviours consistent with organisations’ sustainability objectives (De Villiers and Maroun 2017).

Keywords: Framework; Corporate social responsibility; Accountability; Stewardship (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-41142-8_7

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DOI: 10.1007/978-3-030-41142-8_7

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