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The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach

  • Adriana Tiron-TudorEmail author
  • Tudor Oprisor
  • Gianluca Zanellato
Chapter
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)

Abstract

Integrated reporting system is not a brand new territory, but a restructuring output of existing reporting components. In this respect, the authors’ underlying cause for investigation is that some of the framework’s key components are inspired and transposed from other reporting frames. The aim of this paper is to analyze the principles of integrated reporting, using content analysis on the conceptual framework, as well as existing sources from the literature, and check to which extent the set of principles embedded in this primary guideline document match with the principles from other major reporting frames. The valuable contributions of the paper in line with its main findings consist of tracking the principles’ sources of inspiration (and pinpointing new and upgraded instances, such as the strategic focus and future orientation), emphasizing the mimicry given by the integrated reporting system and, ultimately, showing the usefulness of this set of principles in the fuller output.

Notes

Acknowledgement

This work was supported by a grant of the Romanian National Authority for Scientific Research and Innovation, CNCS—UEFISCDI, project number PN-II-RU-TE-2014-4-0265.

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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Adriana Tiron-Tudor
    • 1
    Email author
  • Tudor Oprisor
    • 1
  • Gianluca Zanellato
    • 1
  1. 1.Babes-Bolyai UniversityCluj NapocaRomania

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