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Entitlements and Time: Integrated Reporting's Double-edged Agenda

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  • Dale Tweedie
  • Nonna Martinov-Bennie

Abstract

This paper argues that the Integrated Reporting (IR) framework developed by the International Integrated Reporting Council (IIRC) is double-edged from a critical sustainability perspective. The paper is based on qualitative content analysis of public documents from four leading non-financial reporting organisations: the IIRC, the Accounting for Sustainability Project, the Global Reporting Initiative and the King Committee on Corporate Governance in South Africa. This analysis shows that IR moves away from three key tenets of prior social and environmental reporting frameworks by privileging: (i) communication over holding organisations accountable, (ii) organisational over social sustainability and (iii) the entitlements of providers of financial capital over other stakeholders. Yet, IR is also a practical attempt to shift financial capital from a short-term to long-term investment horizon. As critical social and accounting theorists have argued, extensive short-term investment is a threat to environmental and social sustainability. Hence, IR has the potential to progress sustainability goals if it forms part of a broader re-organisation of capital markets to reward longer term perspectives.

Suggested Citation

  • Dale Tweedie & Nonna Martinov-Bennie, 2015. "Entitlements and Time: Integrated Reporting's Double-edged Agenda," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 49-61, April.
    • Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:49-61
    DOI: 10.1080/0969160X.2015.1007466
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    Cited by:

    1. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
    2. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    3. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
    4. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
    5. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
    6. Dayana Mastura Baharudin & Maran Marimuthu, 2021. "Synergistic Integrated Business Model-Sustainability-Technology of Top Malaysian Oil and Gas PLCs: The Moderating Role of United Nations SDG 5," Business Management and Strategy, Macrothink Institute, vol. 12(2), pages 83-106, December.
    7. Alina Almã?an & Cristina Circa & Mãdãlina Dumitru & Raluca Gina Gu?e & Drago? Marian Mangiuc, 2019. "Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 572-572, August.
    8. Tweedie, Dale, 2024. "Inclusive capitalism as accounting ideology: The case of integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    9. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    10. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    11. Olha Luhova & Tetiana Pisochenko, 2021. "Formation Of Integrated Reporting In The Context Of Sustainable Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(2).
    12. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
    13. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    14. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
    15. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
    16. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    17. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

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