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‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J

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  • Thomson, Ian

Abstract

This commentary analyses the paper by John Flower that critiques the sustainability of the IIRC proposed framework for Integrated Reporting. This commentary largely supports the criticisms and conclusions of this paper and provides some additional insights into the possible impact of Integrated Reporting.

Suggested Citation

  • Thomson, Ian, 2015. "‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 18-22.
    • Handle: RePEc:eee:crpeac:v:27:y:2015:i:c:p:18-22
    DOI: 10.1016/j.cpa.2014.07.003
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    References listed on IDEAS

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    1. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    2. Shona L. Russell & Ian Thomson, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 225-244, September.
    3. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    4. Russell, Shona L. & Thomson, Ian, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting forum, Elsevier, vol. 33(3), pages 225-244.
    5. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    6. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    7. Jan Bebbington & Ian Thomson, 2007. "Social and Environmental Accounting, Auditing, and Reporting: A Potential Source of Organisational Risk Governance?," Environment and Planning C, , vol. 25(1), pages 38-55, February.
    8. Renato J. Orsato & Stewart R. Clegg, 2005. "Radical reformism: towards critical ecological modernization," Sustainable Development, John Wiley & Sons, Ltd., vol. 13(4), pages 253-267.
    9. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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