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Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures

  • Mark Anthony Camilleri
Chapter
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)

Abstract

Organisations are increasingly disclosing financial and non-financial performance as they are becoming more accountable and transparent to the providers of capital and other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content, materiality and assurance mechanisms in their corporate disclosures. Very often, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a critical review of key theoretical underpinnings that have anticipated the development of the corporations’ integrated disclosures. Afterwards, it describes the International Integrated Reporting Council’s <IR> Framework and its guiding principles. This contribution posits that there are potential tensions and challenges for those organisations who intend using the <IR> Framework. In conclusion, this chapter outlines future avenues as it identifies knowledge gaps in the realms of integrated reporting.

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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.University of MaltaMsidaMalta

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