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

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Integrated Reporting

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

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.

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Author information

Authors and Affiliations

  1. University of Malta, Msida, Malta

    Mark Anthony Camilleri

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  1. Mark Anthony Camilleri
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Correspondence to Mark Anthony Camilleri .

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Editors and Affiliations

  1. Guildhall Faculty of Business and Law, London Metropolitan University, London, UK

    Samuel O. Idowu

  2. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

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Camilleri, M.A. (2019). Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_3

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