Original Research

Realising the vision of Integrated Reporting: A critical viewpoint

Pieter Conradie, Derick de Jongh
Journal of Economic and Financial Sciences | Vol 10, No 2 | a18 | DOI: https://doi.org/10.4102/jef.v10i2.18 | © 2017 Pieter Conradie, Derick de Jongh | This work is licensed under CC Attribution 4.0
Submitted: 06 December 2017 | Published: 06 November 2017

About the author(s)

Pieter Conradie, University of Pretoria, South Africa
Derick de Jongh, University of Pretoria, South Africa

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Abstract

The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will face on its journey towards achieving the aims and vision of the IIRC (International Integrated Reporting Council). The paper is written in the form of a critical viewpoint, and will engage with the relevant academic literature and industry-led initiatives to achieve its objectives. The main finding of this paper is that the potential of the International <IR> Framework towards achieving its objectives lies more with the way it is applied than the way it was written. Academic literature does however highlight a number of potential constraints that will have to be overcome if integrated reporting is to achieve its long-term vision of financial stability and sustainability.

Keywords

Integrated reporting; assurance; suitable criteria; integrated reporting process; completeness; relevance; sustainability

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