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What is IIRC

Chapter 17
Handbook of Research on Developing Sustainable Value in Economics, Finance, and Marketing
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs that is aestablished to provide a common basis for corporate communication about value creation.
Published in Chapter:
Disclosure for Sustainability: The Case of Integrated Reporting
Gözde Ünal (Bogazici University, Turkey) and Ali Çoşkun (Bogazici University, Turkey)
Copyright: © 2015 |Pages: 9
DOI: 10.4018/978-1-4666-6635-1.ch017
Abstract
Besides financial performance, corporations started to disclose their sustainability performances with an increasing awareness on environment. This chapter compares two mainstreams in sustainability reporting, one that relies on guidelines of Global Reporting Initiative (GRI) and the other one that follows the integrated reporting () framework published by International Integrated Reporting Council (IIRC) while emphasizing mainly the latter one. Sustainability reports prepared in accordance with the framework aim to provide accountability for business impacts for a niche target audience, which are the providers of financial capital.
Full Text Chapter Download: US $37.50 Add to Cart
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Chapter 8
Integrated Reports and Board Diversity: An International Perspective
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs, promoting communication about value creation as the next step in the evolution of corporate reporting.
Published in Chapter: Integrated Reports and Board Diversity: An International Perspective; From: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
Full Text Chapter Download: US $37.50 Add to Cart
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