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‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J

Ian Thomson

CRITICAL PERSPECTIVES ON ACCOUNTING, 2015, vol. 27, issue C, 18-22

Abstract: This commentary analyses the paper by John Flower that critiques the sustainability of the IIRC proposed framework for Integrated Reporting. This commentary largely supports the criticisms and conclusions of this paper and provides some additional insights into the possible impact of Integrated Reporting.

Keywords: Corporate reporting; Integrated reporting; Sustainability accounting (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (41)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:27:y:2015:i:c:p:18-22

DOI: 10.1016/j.cpa.2014.07.003

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CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

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