The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspective

Adriana Schiopoiu Burlea
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Adriana Schiopoiu Burlea: University of Craiova

Chapter Chapter 7 in Integrated Reporting, 2019, pp 141-152 from Springer

Abstract: Abstract Integrated reporting (IR) is considered in literature as a practice that brings many benefits to organizations. In this regard, the paper provides some background information on the triple bottom dispersal of actions as core element of Integrated Reporting. The triple bottom dispersal of actions is a theory explaining the source of the problems and the crisis at an individual, organizational, national and international level. The aim of the work is to apply the integrated reporting to explain how organizations use the triple bottom dispersal of actions in order to reduce the amount of pressure caused by the increasing number of relevant information that needs to be disclosed. Accordingly, the chapter presents a critical analysis of the relationship between principles of Integrated Reporting and Triple bottom dispersal of actions and concludes with a set of reflections on how IR diminishes the triple bottom dispersal of actions.

Date: 2019
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DOI: 10.1007/978-3-030-01719-4_7

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