What is it about?
There has been debate on whether the IIRC’s process for developing its integrated reporting framework was subject to regulatory capture by the accounting profession. In this paper we examine evidence and provide a reflection on whether this was the case.
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This page is a summary of: The ungreening of integrated reporting: a reflection on regulatory capture, Meditari Accountancy Research, December 2021, Emerald, DOI: 10.1108/medar-11-2020-1089.
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