Integrated reporting and directors' concerns about personal liability exposure: law reform options

Anna Huggins; Roger Simnett; Anil Hargovan

Integrated reporting and directors' concerns about personal liability exposure: law reform options

Anna Huggins
, Roger Simnett
, Anil Hargovan

Research output: Contribution to journal › Article › Research › peer-review

Abstract

Overview of integrated reporting (IR) - issues stopping uptake of IR in Australia - linkages between IR and operating and financial reviews (OFR) - OFR requirements - types of liability directors' may attract - safe harbour provisions for directors' looking-forward statements in comparable jurisdictions - options for reform - desirability of assuring OFRs and integrated reports.

Original language	English
Pages (from-to)	176-195
Number of pages	20
Journal	Company and Securities Law Journal
Volume	33
Issue number	3
Publication status	Published - May 2015
Externally published	Yes

Access to Document

https://search.informit.org/doi/10.3316/agispt.20152371

Cite this

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title = "Integrated reporting and directors' concerns about personal liability exposure: law reform options",

abstract = "Overview of integrated reporting (IR) - issues stopping uptake of IR in Australia - linkages between IR and operating and financial reviews (OFR) - OFR requirements - types of liability directors' may attract - safe harbour provisions for directors' looking-forward statements in comparable jurisdictions - options for reform - desirability of assuring OFRs and integrated reports.",

author = "Anna Huggins and Roger Simnett and Anil Hargovan",

year = "2015",

month = may,

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volume = "33",

pages = "176--195",

journal = "Company and Securities Law Journal",

issn = "0729-2775",

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AB - Overview of integrated reporting (IR) - issues stopping uptake of IR in Australia - linkages between IR and operating and financial reviews (OFR) - OFR requirements - types of liability directors' may attract - safe harbour provisions for directors' looking-forward statements in comparable jurisdictions - options for reform - desirability of assuring OFRs and integrated reports.

M3 - Article

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VL - 33

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EP - 195

JO - Company and Securities Law Journal

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