International Integrated Reporting Framework: Barriers to implementation

What is it about?

This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013).

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Why is it important?

We specifically focus on possible barriers and emphasise the specific issues we feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation.