Conceptual Model

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Copyright: 2018
Pages: 21
Source title: Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities
Source Author(s)/Editor(s): Ioana Dragu (Babes-Bolyai University, Romania), Adriana Tiron-Tudor (Babes-Bolyai University, Romania)and Szilveszter Fekete Pali-Pista (Babes-Bolyai University, Romania)
DOI: 10.4018/978-1-5225-2753-4.ch003

Keywords: Digital Communications / Information Science Reference / Media & Communications

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Abstract

The current chapter explains the conceptual model outlined in this manuscript: how we arrived to our original Integrated Reporting Prototype Framework. Finally, we seek to demonstrate that the information from the framework is mostly disclosed in corporate annual reports, and that there is interest for integrated reporting adoption. The IR elements from our prototype framework resulted from accountancy profession expertise (ICAEW, IFAC, FEE, and others) International Integrated Reporting Committee (IIRC) Guidelines, IFRS-IASB standards with impact on both financial and non-financial information, social audit standards (SA8000 and AA1000), or disclosure requirements set up by a Directive of the European Union.

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