Perspective Paper - Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013)
The International Integrated Reporting Council (IIRC) issued its Integrated Reporting (<IR>) framework in 2013 intending to promote integrated thinking in organisational contexts for corporate sustainability. However, arguments are mounted against limitations in these guidelines and their pot...
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Format: | Article |
Language: | English |
Published: |
Faculty of Management & Finance, University of Colombo
2020-12-01
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Series: | Colombo Business Journal |
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Online Access: | https://mgmt.cmb.ac.lk/cbj/wp-content/uploads/2020/12/6.-Perspective-Integrated-reporting.pdf |