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

Camilleri, M.A. (2019). Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures. In: Idowu S., Del Baldo M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Cham, Switzerland, Springer Nature.

26 Pages Posted: 27 Jun 2019

See all articles by Mark Anthony Camilleri

Mark Anthony Camilleri

University of Malta; University of Edinburgh

Date Written: January 5, 2019

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.

Keywords: Integrated Reporting, IR, Financial Reporting, Non-Financial Reporting, Corporate Social Responsibility, CSR, CSR Reporting, Integrated Disclosures

JEL Classification: M00, M1, M10, M14, M16, M3, M30, M31, M4, M40

Suggested Citation

Camilleri, Mark, Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures (January 5, 2019). Camilleri, M.A. (2019). Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures. In: Idowu S., Del Baldo M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Cham, Switzerland, Springer Nature. . Available at SSRN: https://ssrn.com/abstract=3409787

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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