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.

引用

页数：13

共 80 条

[61] Imagining, measuring and managing intangibles [J].