ABSTRACT
This chapter adopts a critical perspective to evaluate the International Integrated Reporting Framework (<IR> Framework). Focusing on the notion of ‘accountability’ and applying a four-step model of accountability, it is argued that the <IR> Framework falls short as a framework that assists or encourages managers and their organizations to demonstrate accountability towards a broad group of stakeholders in respect of various aspects of their social and environmental (and sustainability-related) performance. The lack of focus on accountability, the way materiality is addressed, the nature of the stakeholders being considered, the reporting boundary embraced and the concept of ‘capitals’ used with the <IR> Framework all act to undermine its suitability as a document to promote meaningful reporting.
