The International Integrated Reporting Council: A call to action

被引：290
作者：
Adams, Carol A. [1 ,2 ]
机构：
[1] Monash Univ, Monash Sustainabil Inst, Melbourne, Vic 3800, Australia
[2] Monash Univ, Fac Business & Econ, Melbourne, Vic 3800, Australia
来源：
CRITICAL PERSPECTIVES ON ACCOUNTING | 2015年 / 27卷
关键词：
Accountability; Corporate reporting; Integrated reporting; Sustainability;
D O I：
10.1016/j.cpa.2014.07.001
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper sets out the case for integrated reporting and its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making. It calls for academics to engage with the process and to contribute to the development of new forms of accountings to help ensure this potential is reached. It suggests areas of further research to facilitate this. The paper was written in response to John Flower's paper titled "The International Integrated Reporting Council: A story of failure." (C) 2014 Elsevier Ltd. All rights reserved.
引用
收藏
页码：23 / 28
页数：6
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