Project description

The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council�s (IIRC�s) standard-setting. The objective of the paper is to shed light on the characteristics of lobbying parties and the determinants of their lobbying behavior toward the IIRC. Additionally, the most important points of contestation regarding the IIRC�s initial proposal for integrated reporting are identified and discussed

Project aims

Project outcome