This episode examines a series of ARC Linkage Grant funded projects which investigated the early evolution of integrated report including its relationship with changing expectations of corporate behaviour and reporting, along with exploring challenges and opportunities posed for audit and assurance.
• Exploring what it means for society’s demands to operate in a responsible, ethical and sustainable manner: 01:16
• What we can expect to see as the future role function and practise of external audit? 03:26
• The significance of credibility in terms of Integrated Reporting: 06:55
• What are the challenges and opportunities for us towards more formal adoption of Integrated Reporting? 13:25
• Does integrated thinking encourage more valuable discussions for organisations? 18:36
• Discussing what research tells us about the capital market benefits of Integrated Reporting and the characteristics of early adopters 22:58
• How integrated reporting can enhance Australia's position more broadly, in relation to both audit and broader financial accounting research at an international level 30:45