Adams, C. A. (2014) The international integrated reporting council: a call to action. Critical Perspectives on Accounting, 27, pp. 23-28. (doi: 10.1016/j.cpa.2014.07.001)
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Abstract
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."
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | Yes |
| Glasgow Author(s) Enlighten ID: | Adams, Professor Carol |
| Authors: | Adams, C. A. |
| College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | Critical Perspectives on Accounting |
| Publisher: | Elsevier |
| ISSN: | 1045-2354 |
| ISSN (Online): | 1095-9955 |
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