Assurance on Integrated Reporting: A Critical Perspective

  • Miriam Corrado
  • Paola DemartiniEmail author
  • John Dumay
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)


This research investigates how non-financial information is assured in the context of the Integrated Reporting <IR> Framework. In particular, we try to understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust.

A study, based on semi-structured interviews with a group of experts, is presented. The respondents are practitioners, academics and investors directly involved in <IR> assurance debates.

Consistent with legitimacy theory, most practitioners agree assurance adds value to the reporting process. However, other academics and investors are skeptical about whether assurance reduces agent-principle gaps. Their main concerns regard the difficulty in assuring qualitative information, and the discretion <IR> grants to management in the reporting process.



We would like to thank Dale Tweedie from Macquarie University for his help, guidance and insightful suggestions.


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.University of Roma TRERomeItaly
  2. 2.Macquarie UniversitySydneyAustralia
  3. 3.Università Politecnica delle MarcheAnconaItaly

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