Accounting for the value expectations of customers:Re-imagining the Integrated Reporting initiative

Autor: Robin Roslender, Christian Nielsen

Publikováno v: Roslender, R & Nielsen, C 2021, ' Accounting for the value expectations of customers : Re-imagining the Integrated Reporting initiative ', Critical Perspectives on Accounting, vol. 81, 102244 . https://doi.org/10.1016/j.cpa.2020.102244

This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting

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