Indigenous cultural values, integrated reporting and sustainability

There should be greater consciousness in accountability reporting of a pluralistic epistemology that gives stronger attention to indigenous cultural values and the concomitant concern of indigenous communities for sustainability and inter‐generational wealth. This is important because many forms of external accountability reporting (such as integrated reports) over-rely on elite standpoints that limit information disclosure. In this chapter, we draw on standpoint theory to propose that indigenous cultural values be considered when determining the composition of external accountability reports. The type of matters to be considered are illustrated using three overarching cultural values of the indigenous MČori of New Zealand (Aotearoa). These are intergenerationalism and restoration; governance, leadership and respect; and spirituality and customary belief. Six areas of recurring difference between the fundamentals of integrated reporting and MČori cultural values are highlighted.