What is it about?
Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper studies the due process followed by the International Integrated Reporting Council (IIRC) prior to publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, we analyse the lobbying strategies used in the comment letters sent by a subset of lobbyists, ‘the experts’, represented by accounting bodies and firms, regulators and academics.
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Why is it important?
This research provides a socio-political perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.
Perspectives
Experts as political actors play a legitimising role, since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development.
Professor Yaismir A Rivera-Arrubla
Universidad del Valle
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This page is a summary of: Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework, Sustainability Accounting Management and Policy Journal, October 2023, Emerald,
DOI: 10.1108/sampj-07-2021-0310.
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