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Assurance on Integrated Reporting: A Critical Perspective

In: Integrated Reporting

Author

Listed:
  • Miriam Corrado

    (Università Politecnica delle Marche)

  • Paola Demartini

    (University of Roma TRE)

  • John Dumay

    (Macquarie University)

Abstract

This research investigates how non-financial information is assured in the context of the Integrated Reporting Framework. In particular, we try to understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust. A study, based on semi-structured interviews with a group of experts, is presented. The respondents are practitioners, academics and investors directly involved in assurance debates. Consistent with legitimacy theory, most practitioners agree assurance adds value to the reporting process. However, other academics and investors are skeptical about whether assurance reduces agent-principle gaps. Their main concerns regard the difficulty in assuring qualitative information, and the discretion grants to management in the reporting process.

Suggested Citation

  • Miriam Corrado & Paola Demartini & John Dumay, 2019. "Assurance on Integrated Reporting: A Critical Perspective," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Mara Del Baldo (ed.), Integrated Reporting, chapter 0, pages 199-217, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-01719-4_11
    DOI: 10.1007/978-3-030-01719-4_11
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    Cited by:

    1. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
    2. D. Abdullin M. & I. Demina D. & Д. Абдуллин М. & И. Демина Д., 2019. "Особенности определения уровня существенности при планировании и проведении аудита публичной нефинансовой отчетности организации // Peculiarities of Determining the Materiality Level when Planning and," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(2), pages 87-94.
    3. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.

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