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

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  • Roslender, Robin
  • Nielsen, Christian

Abstract

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 as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion.

Suggested Citation

  • Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    • Handle: RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235420300927
    DOI: 10.1016/j.cpa.2020.102244
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    References listed on IDEAS

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