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Title: | The integrated reporting of financial, social and sustainability capitals : a critical review and appraisal |
Authors: | Camilleri, Mark Anthony |
Keywords: | Sustainability Sustainable development Business Social responsibility of business Social responsibility of business -- Case studies Social accounting Corporate governance |
Issue Date: | 2018 |
Publisher: | Inderscience |
Citation: | Camilleri, M. A. (2018). The integrated reporting of financial, social and sustainability capitals : a critical review and appraisal. International Journal of Sustainable Society. |
Abstract: | Organisations are increasingly disclosing financial and non-financial performance as they are encouraged to become more accountable and transparent to the providers of capital, and toward other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content, as they report material information and resort to assurance mechanisms in their corporate disclosures. In this light, this research 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 both costs and benefits for those organisations who intend using the <IR> Framework. In conclusion, this paper outlines future avenues as it identifies knowledge gaps in the realms of the organisations’ integrated reporting of capitals. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/26758 |
Appears in Collections: | Scholarly Works - FacMKSCC |
Files in This Item:
File | Description | Size | Format | |
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The_Integrated_reporting_of_Financial_Social_and_Sustainability_Capitals_2018.pdf | 242.19 kB | Adobe PDF | View/Open |
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