"This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR...

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks