The Integrated Reporting of Financial, Social and Sustainability Capitals: A Critical Review and Appraisal

(2018). The International Journal of Sustainable Society. DOI 10.1504/IJSSOC.2017.10011100

24 Pages Posted: 26 Feb 2018

See all articles by Mark Anthony Camilleri

Mark Anthony Camilleri

University of Malta; University of Edinburgh

Date Written: 2018

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.

Keywords: Corporate Social Responsibility, Corporate Social Responsibility Reporting, CSR, CSR Reporting, Integrated Reporting, Sustainability Reporting, Corporate Governance, IIRC, ESG, ESG Reporting

JEL Classification: M0, M1, M3, M4, M41, M42, M30, M31, M10, M14

Suggested Citation

Camilleri, Mark, The Integrated Reporting of Financial, Social and Sustainability Capitals: A Critical Review and Appraisal (2018). (2018). The International Journal of Sustainable Society. DOI 10.1504/IJSSOC.2017.10011100. Available at SSRN: https://ssrn.com/abstract=3119570

Mark Camilleri (Contact Author)

University of Malta ( email )

Department of Corporate Communication,
Faculty of Media and Knowledge Sciences
Msida, MSD2080
Malta
79314808 (Phone)

HOME PAGE: http://https://www.um.edu.mt/profile/markacamilleri

University of Edinburgh

27 Buccheluech Place,
The Business School
Edinburgh, Scotland EH8 9JS
United Kingdom

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