Abstract
The two cases presented in this book are diametrically opposed, and each raises different insights for <IR> practice. However, both offer some lessons for furthering the <IR> Framework. They also offer scope to learn some lessons about corporate disclosure. These lessons outline how <IR> works differently in practice. Thus, these two cases help to conceptualise how companies treat <IR>, and what they hope to achieve by implementing it (or not). Such lessons are needed because we cannot always accept unquestioningly that new management technologies will or should be adopted. Nor can we be sure that managers will accept the claims espoused by <IR>’s proponents or that its alleged benefits will always be realised.
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Notes
- 1.
http://www.corporateregister.com/frameworks/iirc/. Accessed November 3, 2019.
- 2.
http://www.corporateregister.com/frameworks/iirc/region/?r=UK. Accessed November 9, 2019.
- 3.
http://integratedreporting.org/corporate-reporting-dialogue/. Accessed October 21, 2019.
- 4.
https://integratedreporting.org/integratedreport2017/index_desktop.html. Accessed October 15, 2019.
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Bernardi, C. (2020). <IR>: Foray or Mainstay?. In: Implementing Integrated Reporting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-030-11193-9_6
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