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The Legitimacy of the International Integrated Reporting Council

Author

Listed:
  • Madalina Dumitru
  • Raluca Gina Guse

    (Bucharest University of Economic Studies)

Abstract

Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC). We analyze all the answers received by IIRC in response to its Consultation Draft (CD) and match the responses with the legitimacy types, explaining the reasons of the users for participating in the standard-setting process. Also, for certain types of legitimacy, we analyze the information provided by the IIRC on its website. A qualitative approach is presented in this paper. We conclude that different groups of stakeholders grant different types of legitimacy. Our research contributes to the body of knowledge on integrated reporting in several ways. First, few studies discuss the legitimacy of a standard-setter, especially in the area of non-financial reporting. Second, our study considers the legitimacy granted by all the categories of stakeholders. Also, we identify the threats to the IIRC’s legitimacy and provide guidance concerning sources of legitimacy that may be explored in the future.

Suggested Citation

  • Madalina Dumitru & Raluca Gina Guse, 2017. "The Legitimacy of the International Integrated Reporting Council," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 30-58, March.
    • Handle: RePEc:ami:journl:v:16:y:2017:i:1:p:30-58
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    Citations

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    Cited by:

    1. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    2. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
    3. Alrowwad, Anas Mohammad & Alhasanat, Khaled Ahmad & Sokil, Oleh & Halko, Serhii & Kucherkova, Svitlana, 2022. "Sustainable transformation of accounting in agriculture," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 8(2), June.

    More about this item

    Keywords

    Integrated reporting; legitimacy theory; International Integrated Reporting Council; International IR Framework; stakeholders; comment letters;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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