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Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach

In: Accounting, Accountability and Society

Author

Listed:
  • Miriam Corrado

    (Università Politecnica delle Marche)

  • Paola Demartini

    (Roma Tre University)

Abstract

The study aims to examine the role of integrated reporting ( ) Framework as part of the corporate reporting systems through the lenses of both the managerial and organisational approach and the social accounting approach identified by Contrafatto (2014) within the stewardship theory. The study adopts the Delphi method, based on semi-structured interviews conducted to gather insights from a pilot sample made up of experts operating in academia, institutions and corporate and investors’ networks, who are directly involved in the debate. Our findings support a potentially positive impact of Framework within corporate reporting systems thanks to its innovative characteristics. This study contributes to the need to support by examining its impact on management thinking and internal transformations (Adhariani and de Villiers 2019) and encouraging behaviours consistent with organisations’ sustainability objectives (De Villiers and Maroun 2017).

Suggested Citation

  • Miriam Corrado & Paola Demartini, 2020. "Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach," CSR, Sustainability, Ethics & Governance, in: Mara Del Baldo & Jesse Dillard & Maria-Gabriella Baldarelli & Massimo Ciambotti (ed.), Accounting, Accountability and Society, pages 129-149, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-41142-8_7
    DOI: 10.1007/978-3-030-41142-8_7
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