Title: Integrated reporting and internal cost information: a view of the historical landscape

Authors: Jean Raar

Addresses: Faculty of Business and Enterprise, Swinburne University, P.O. Box 218, Hawthorn, Victoria, 3122, Australia

Abstract: In 2010, the Global Reporting Initiative (GRI), and the Prince of Wales' Accounting for Sustainability Project (A4S), in conjunction with the accounting profession, formed The International Integrated Reporting Committee (IIRC). Their vision and guiding principles are contained in their prototype for a single corporate reporting framework (IIRC, 2012) which highlights the disclosure of content relating to the strategic stance of the individual firm. The aim of this paper was to gain historical insights on the integration of environmental issues within the internal cost information systems of institutions operating under the umbrella of an industry group's strategic stance. Underpinned by institutional theory, the study sought to illuminate interconnections. Data was obtained through mixed methods, and the early evidence displayed a landscape of diversity between environmental costs, and their accumulation and integration within the accounting information system.

Keywords: integrated reporting; environmental costs; institution theory; strategy; chemical industry; internal cost information; accounting information systems; AIS.

DOI: 10.1504/IJSSM.2014.064358

International Journal of Sustainable Strategic Management, 2014 Vol.4 No.3, pp.264 - 284

Published online: 30 Aug 2014 *

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