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The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspective

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Integrated Reporting

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

Integrated reporting (IR) is considered in literature as a practice that brings many benefits to organizations. In this regard, the paper provides some background information on the triple bottom dispersal of actions as core element of Integrated Reporting. The triple bottom dispersal of actions is a theory explaining the source of the problems and the crisis at an individual, organizational, national and international level. The aim of the work is to apply the integrated reporting to explain how organizations use the triple bottom dispersal of actions in order to reduce the amount of pressure caused by the increasing number of relevant information that needs to be disclosed. Accordingly, the chapter presents a critical analysis of the relationship between principles of Integrated Reporting and Triple bottom dispersal of actions and concludes with a set of reflections on how IR diminishes the triple bottom dispersal of actions.

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Author information

Authors and Affiliations

  1. University of Craiova, Craiova, Romania

    Adriana Schiopoiu Burlea

Authors
  1. Adriana Schiopoiu Burlea
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Editor information

Editors and Affiliations

  1. Guildhall Faculty of Business and Law, London Metropolitan University, London, UK

    Samuel O. Idowu

  2. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

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Schiopoiu Burlea, A. (2019). The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspective. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_7

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