Integrated Reporting: Precursor of a Paradigm Shift in Corporate Reporting?
Integrated Reporting: Precursor of a Paradigm Shift in Corporate Reporting?
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综合报告：企业报告范式转变的先驱？
DOI：
10.1057/978-1-137-55149-8_5
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
Timotius Kasim
中科院分区：
文献类型：
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作者：
R. Barker;Timotius Kasim
本章探讨了综合报告出现的基本范式，以及它与当前公司报告实践中两种不同范式的关系，这两种范式包括财务报告和可持续性报告。本章采用库恩对范式的定义，由共享公理、共享承诺、共享价值观和共享典范组成。分析的数据包括最近的IR文献，因此本章同时提出了当代IR的文献综述。分析揭示了有关的语言，信仰，身份，并在IR文献中犯下的例子的基础。它还表明，IR与财务报告共享相同的范式，但与可持续性报告不同。然而，分析并没有表明公司报告领域的范式转变，而是表明存在两种相互竞争的范式。
This chapter examines the paradigm underlying the emergence of Integrated Reporting (IR), and its relation to the two divergent paradigms underlying current corporate reporting practice, consisting of financial reporting and sustainability reporting. The chapter utilises the Kuhnian definition of paradigm, consisting of shared axioms, shared commitments, shared values, and shared exemplars. The data analysed include recent IR literature, thus this chapter simultaneously presents a contemporary literature review of IR. The analysis unpacks the underpinnings concerning the language, beliefs, identity, and exemplars perpetrated in the IR literature. It also shows that IR shares the same paradigm with financial reporting, but not with sustainability reporting. Yet, the analysis does not demonstrate paradigm shift in the corporate reporting field, but rather shows the existence of two competing paradigms.