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.
|Title of host publication||Integrated reporting|
|Subtitle of host publication||antecedents and perspectives for organizations and stakeholders|
|Editors||Samuel O. Idowu, Mara Del Baldo|
|Place of Publication||Cham|
|Number of pages||19|
|Publication status||Published - Jan 2019|
|Name||CSR, sustainability, ethics & governance|