A suggested framework for integrated reporting contribution to enhancing sustainable performance: an applied study at the Elaf Islamic private Bank
DOI:
https://doi.org/10.61841/8bkp9232Keywords:
financial reports performance, financial sustainabilityAbstract
This study aims to shed light on the contribution of integrated reports in promoting sustainable performance, where integrated reports will be addressed in terms of its concept and importance to economic units and their users and objectives and the most important guidelines and elements contained in the report, and then to identify the concept of sustainable performance (SP) in addition to the three most important pillars of sustainability which are the environmental, social and economic dimensions. however. In order to reach the objectives of the study, this study was divided into several axes where the first axis was devoted to the concept of integrated reports , and the second axis was devoted to the definition of sustainable performance (SP), while the third axis is related to the practical aspect, and finally, the study presents the most important conclusions and recommendations it reached.
Downloads
References
Abeysekera, I., (2013) "A template for integrated reporting", Journal of Intellectual Capital, VOL.14, NO.(2), 227-245. Adams, C.A., Potter,B., Singh,P.J., York,J., (2016) " Exploring the Implications of Integrated Reporting for Social
Investment (Disclosures)", The British Accounting Review, Vol. 48,NO.(3), 283-296 .
Adams,S. & Simnett, R., (2011) "Integrated Reporting: An Opportunity for Australia's Not-for-profit Sector", Australian Accounting Revlew, Vol. 21, No.(3).
Al-Hijami, Sabreen Karim Balsam (2020), "A suggested model for auditing dimensions and time in evaluating the performance of economic units in Iraq", Department of Accounting, College of Administration and Economics, Al-Mustansiriya University.
Al-Muawajdeh, Aseel (2019) "The role of information technology in supporting sustainable performance in e-business organizations: an applied study in e-business organizations in Jordan - Amman", College of Business, Middle East University.
Al-Quraishi, Yasser Shaker Yasser (2017) "The Impact of Strategic Agility on Sustainable Institutional Performance", College of Administration and Economics, University of Qadisiyah, Iraq.
De Villiers, C., Hsiao, P.-C.K. & Maroun, W, (2017)" Developing a Conceptual Model of influences around Integrated Reporting", New Insights, and Directions for Future Research, Meditari Accountancy Research, VOL. 25, NO.(4), 450-460 .
De Villiers, C.j.& Sharma, U., (2017)" A criticalreflection onthefutureof financial, intellectual capital, sustainability and integrated reporting, Critical Perspectives on Accounting ".
Eccles, R., G., ( 2011)" Adoption of an integrated report via ASX 50", the Association of Chartered Certified Accountants ( ACCA).
Flayyih, H. H., Abass, Z. K., Noorullah, A. . & Jari , A. S., (2020). The affecting factors on the quality of the audit before and after the collapse of the US energy company Enron: A Literature review. Ishtar Journal of Economics and Business Studies (IJEBS), Vol. 1, No. 1, May 2020, P 1–7
Flayyih, H. H., Noorullah, A. S., Jari, A. S., & Hasan, A. M. (2020). Benford Law: A Fraud Detection Tool Under Financial Numbers Game: A Literature Review. Social Science and Humanities Journal, 1909-1914.
Flayyih, H. H., Salih, J. I., Rahma, N. G. A., & Mohammed, Y. N. (2020). Earnings Management between the fact of manipulation and credibility of management procedures: a literature review. Social Science and Humanities Journal, 1898-1908.
Harvard business school, (2010) "Executive summaries - a Workshop on Integrated Reporting : Frameworks & Action Plan" Available at : www.hps.edu.
International Integrated Reporting Council: IIRC, (2013A)" Consultation draft of the international Framework", www.theiirc.org.
khdier Abass, Z., Flayyih, H. H., Salih, J. I., & Rahman, N. G. A. Conceptual Issues in Private information on Lean Accounting: Subject Review.
khdier Abass, Z., Flayyih, H. H., Salih, J. I., & Rahman, N. G. A. Conceptual Issues in Private information on Lean Accounting: Subject Review.
Kim, S., Maas, K., Perego, P., (2017)" The Effect of Publication, Format and Content of Integrated Reports on Analysts’ Earnings Forecasts" .
Owen, G., (2013)" Integrated Reporting : A Review of Developments and their Implications for the Accounting Cumiculum", Accounting Education an international Journal, vol. 22, No.(4), 340–356 .
Ribera,J.M., (2016)" The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development", Faculty of Economics and Business, University of Barcelona .
Serafeim .G , (2016)" Integrated Reporting", the association of accountants and financial professionals in business (IMA)
Tamimi, A. H., & Flayyih, H. H. (2017). The effects of Governance on the financial reporting quality of state-owned companies. In 8th international scientific conference, college of business and administrative.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
