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Abstract This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a… Click to show full abstract
Abstract This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion.
Journal Title: Critical Perspectives on Accounting
Year Published: 2020
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