Assurance on integrated reporting: A critical perspective

Miriam Corrado, Paola Demartini, Johannes Dumay

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Abstract

This research investigates how non-financial information is assured in the context of the Integrated Reporting <IR> Framework. In particular, we try to understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust. A study, based on semi-structured interviews with a group of experts, is presented. The respondents are practitioners, academics and investors directly involved in <IR> assurance debates. Consistent with legitimacy theory, most practitioners agree assurance adds value to the reporting process. However, other academics and investors are skeptical about whether assurance reduces agent-principle gaps. Their main concerns regard the difficulty in assuring qualitative information, and the discretion <IR> grants to management in the reporting process.
LanguageEnglish
Title of host publicationIntegrated reporting
Subtitle of host publicationantecedents and perspectives for organizations and stakeholders
EditorsSamuel O. Idowu, Mara Del Baldo
Place of PublicationCham
PublisherSpringer
Chapter11
Pages199-217
Number of pages19
ISBN (Electronic)9783030017194
ISBN (Print)9783030017187
DOIs
Publication statusPublished - Jan 2019

Publication series

NameCSR, sustainability, ethics & governance
ISSN (Print)2196-7075
ISSN (Electronic)2196-7083

Fingerprint

Critical perspective
Assurance
Integrated
Investors
Legitimacy theory
Structured interview
Discretion
Non-financial information

Cite this

Corrado, M., Demartini, P., & Dumay, J. (2019). Assurance on integrated reporting: A critical perspective. In S. O. Idowu, & M. Del Baldo (Eds.), Integrated reporting: antecedents and perspectives for organizations and stakeholders (pp. 199-217). (CSR, sustainability, ethics & governance). Cham: Springer. https://doi.org/10.1007/978-3-030-01719-4_11
Corrado, Miriam ; Demartini, Paola ; Dumay, Johannes. / Assurance on integrated reporting : A critical perspective. Integrated reporting: antecedents and perspectives for organizations and stakeholders. editor / Samuel O. Idowu ; Mara Del Baldo. Cham : Springer, 2019. pp. 199-217 (CSR, sustainability, ethics & governance).
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Corrado, M, Demartini, P & Dumay, J 2019, Assurance on integrated reporting: A critical perspective. in SO Idowu & M Del Baldo (eds), Integrated reporting: antecedents and perspectives for organizations and stakeholders. CSR, sustainability, ethics & governance, Springer, Cham, pp. 199-217. https://doi.org/10.1007/978-3-030-01719-4_11

Assurance on integrated reporting : A critical perspective. / Corrado, Miriam; Demartini, Paola; Dumay, Johannes.

Integrated reporting: antecedents and perspectives for organizations and stakeholders. ed. / Samuel O. Idowu; Mara Del Baldo. Cham : Springer, 2019. p. 199-217 (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

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Corrado M, Demartini P, Dumay J. Assurance on integrated reporting: A critical perspective. In Idowu SO, Del Baldo M, editors, Integrated reporting: antecedents and perspectives for organizations and stakeholders. Cham: Springer. 2019. p. 199-217. (CSR, sustainability, ethics & governance). https://doi.org/10.1007/978-3-030-01719-4_11