Business case for integrated reporting - Accounting

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Question description

Option #2: The Business Case for Integrated Reporting: Insights from Leading Practitioners, Regulators, and Academics (Critical Essay)

Read the case study: The Business Case for Integrated Reporting: Insights from Leading Practitioners, Regulators, and Academics (see link below).

Write a 5.00 -pages critical essay that addresses the following topics:

  • All objectives of integrated reporting, as stated by IIRC
  • Internal and external benefits of the Integrated Reporting Model, as observed in the South African context
  • Similarities and differences among the Integrated Reporting Model, the scorecard, and the CSR and sustainability reporting models

Include a description of your approach to the issues and your solutions to the problems described in the case.

Your critical essay should meet the following requirements:

  • Be 5-6 pages in length, not including the title and references pages
  • Cite a minimum of three references
  • Be formatted according to the APA

Link: The Business Case for Integrated Reporting: Insights from Leading Practitioners, Regulators, and Academics Accounting. (Links to an external site.)Links to an external site.

Tutor Answer

School: Duke University



Business Case for Integrated Reporting
Institutional Affiliation




Business Case for Integrated Reporting
Objectives of Integrated Reporting
According to Burke and Clark (2016), the major premise of integrated marketing includes
integrating elements from the prevailing financial, sustainability, governance, as well as
corporate social responsibility (CSR) reports into a single document. Nevertheless, integrated
reporting is not only a new format, nor is it a summary of the same old information, but
integration of both. In particular, it demands that businesses are able to adopt an integrated
philosophy and thinking, which signifies the deliberation of the link between different
operational as well as functional units of the business while attempting to break down most of
the departmental silos in addition to providing an integrated perspective of the organization
(Burke & Clark, 2016). In relation to the IIRC, the major aim of integrated reporting is
explaining to providers of financial capital ways in which the organization makes value over
For Burke and Clark (2016), integrated reporting is supposed to change the thinking of
corporate players, pushing for long-term emphasis, broader outlook of value generation, as well
as increased integration of CSR and sustainability among companies. As noted by Burke and
Clark (2016), integrated reporting provides insights into the nature as well as quality of an
organization’s associations with its main stakeholders. In this regard, integrated reporting
provides guidelines on how and to what degree an organization recognizes, considers, and
responds to its authentic interests and requirements. Integrated reporting, also abbreviated as
‘IR,’ is seen by the international integrated reporting council (IIRC) as the main focus and basis
for a profound shift in the ways in which companies are managed and report to their stakeholders
(Adams, 2015).



Burke and Clark (2016) present that integrated reporting aims at building on reporting
developments in efforts to offer a more universal form of reporting the value produced by
organizations, through taking into account non-financial resources, including financial,
intellectual, human, and social capital. Moreover, as outlined in Burke and Clark’s...

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Good stuff. Would use again.

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