e-journal

Integrated reporting: On the need for broadening out and opening up

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Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out”
and “open up” dialogue and debate about how accounting and reporting standards might assist
or obstruct efforts to foster sustainable business practices.
Design/methodology/approach – The authors link current debates about integrated reporting
to prior research on the contested politics of social and environmental reporting, and critiques of the
dominance of business case framings. The authors introduce research from science and technology
studies that seeks to broaden out and open up appraisal methods and engagement processes in
ways that highlight divergent framings and politically contentious issues, in an effort to develop
empowering designs for sustainability. The authors demonstrate the strong resonance between this
work and calls for the development of dialogic/polylogic accountings that take pluralism seriously
by addressing constituencies and perspectives currently marginalized in mainstream accounting.
The authors draw and build on both literatures to critically reflect on the International Integrated
Reporting Council’s (IIRC, 2011, 2012a, b, 2013a, b) advocacy of a business case approach to integrated
reporting as an innovation that can contribute to sustainability transitions.
Findings – The authors argue that integrated reporting, as conceived by the IIRC, provides a very
limited and one-sided approach to assessing and reporting on sustainability issues.While the business
case framing on which it rests might assist in extending the range of phenomena accounted for in
organizational reports, it remains an ideologically closed approach that is more likely to reinforce
rather than encourage critical reflection on “business as usual” practices. Recognizing that the
meaning and design of integrated reporting are still far from stabilized, the authors also illustrate more
enabling possibilities aimed at identifying and engaging diverse socio-political perspectives.
Practical implications – Science and technology studies research on the need to broaden out and
open up appraisal methods, together with proposals for dialogic/polylogic accountings, facilitates
a critical, nuanced discussion of the value of integrated reporting as a change initiative that might
foster transitions to more sustainable business practices.
Originality/value – The authors link ideas and findings from science and technology studies with
literature on dialogic/polylogic accountings to engage current debates around the merits of integrated
reporting as a change initiative that can contribute to sustainability. This paper advances understanding
of the role of accounting in sustainability transitions in three main ways: first, it takes discussion of
accounting change beyond the organizational level, where much professional and academic literature
is currently focussed, and extends existing critiques of business case approaches to social and
environmental reporting; second, it emphasizes the political and power-laden nature of appraisal
processes, dimensions that are under-scrutinized in existing accounting literature; and third, it introduces
a novel framework that enables evaluation of individual disclosure initiatives such as integrated
reporting without losing sight of the big picture of sustainability challenges.

Keywords Sustainability, Integrated reporting, Dialogic/polylogic accountings, Social and environmental accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 7, 2014 pp. 1120-1156

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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