A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting

被引：137
作者：
de Villiers, Charl [1 ,2 ]
Sharma, Umesh [3 ]
机构：
[1] Univ Auckland, Grad Sch Management, Auckland, New Zealand
[2] Univ Pretoria, Dept Accounting, Pretoria, South Africa
[3] Univ Waikato, Dept Accounting, Hamilton, New Zealand
来源：
CRITICAL PERSPECTIVES ON ACCOUNTING | 2020年 / 70卷
关键词：
Intellectual capital; Integrated reporting; Critical perspective; ACCOUNTING RESEARCH; DISCLOSURE; INFORMATION;
D O I：
10.1016/j.cpa.2017.05.003
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (< IR >). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International Integrated Reporting Council (IIRC), and the various financial reporting regulators appear to be in a contest for supremacy, what does this mean for IC? We examine how IC is reported under each of these frameworks and conclude that < IR > is unlikely to subsume traditional financial statement reporting, nor will it be able to provide all the information currently reported in GRI-type reports. The interplay of these reporting frameworks and their future development bodes well for IC, because different kinds of IC information will be reported under each of < IR >, GRI-type reports and in financial statements; that is IC does not compete with these forms of reporting forms, but forms an essential part of each. (C) 2017 Elsevier Ltd. All rights reserved.
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页数：13
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