02 11月 论文代写：IIRC的失败
The article explains that there are a large number of obligations of the firms which includes the unavailability of the information which is reliable and specific related to the prohibitions. Unavailability of proper data is another important thing which leads to the condition of the failure. The article deeply explains different reasons that why the unavailability of the data can be harmful for the firms. It is stated that the integrated report should be balanced in a proper manner. Also, in the article it has been suggested that the IIRC has the deferential attitude of the firm and its evidence related to KPI.
Further, the article also explains different kinds of things related to IIRC such as the lack of the interest of the employees, the need to forecast the business of the company and its relationship with the customers and the suppliers, the impact which is laid on the environment because of the reporting and the failure of the maintenance of the reputation for the higher amount of conduct related to the business (Enderle, 2004). In addition to this, the framework of IIRC does not provide the complete impact which the firms have on the environment and the framework is discrete for the management of the firm (Flower, 2002). Another reason explained by the article is the IIRC’s capitalistic theory which states that the firm is owned entirely by the capitals who has the financial supply. Another important thing is that the production in the capital. IIRC’s failure has been due to the large number of reasons including single report, the sustainability, the stakeholders and the lack of proper impact. This is because the IIRC has the fewer specific obligations related to the preparation of the integrated report. Also, the integrated report does not have enough sustainability (Evan, 1993).
IIRC has been a failure due to the large number of reasons. In short span of time, IIRC has failed to achieve its goals and its principles have not worked out for the process of accounting. In this article, the proper study related to the IIRC and its failure has been discussed. The reasons why IIRC has failed, the reporting by IIRC and the failure in achieving the sustainability has been completely done. IIRC therefore, failed to achieve the objectives for which it was planned. Also, its controversy and the biasing have made it a failure.