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2020 | OriginalPaper | Chapter

2. Antecedents of <IR>: Tracing History

Author : Cristiana Bernardi

Published in: Implementing Integrated Reporting

Publisher: Springer International Publishing

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Abstract

To better understand where <IR> stands today, it is helpful to trace its origins: how it has developed in different jurisdictions, and how it is currently being promoted. The IIRC’s strategy was supposed to culminate in what it termed a ‘Breakthrough Phase’ in 2017. But, as Dumay et al. (2017) point out, <IR> has not yet broken through any major markets beyond South Africa. There is, however, one notable exception in Japan, where a desire to attract Western capital has led to sweeping changes in corporate governance legislation and <IR> is being fit for that purpose (Sabelfeld and Dumay 2018). Thus, understanding some of the major developments that have shaped what <IR> represents today requires a journey that begins in post-apartheid South Africa.

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previous chapter Integrated Reporting (<IR>): The State of the Art?

next chapter The Stages of <IR> Research

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Title: Antecedents of : Tracing History
Author: Cristiana Bernardi
Publisher: Springer International Publishing
Book: Implementing Integrated Reporting
Print ISBN: 978-3-030-11192-2

Electronic ISBN: 978-3-030-11193-9

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-11193-9_2