...Gerard William Stone; Sumit Lodhia Purpose A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore...

...Delphine Gibassier; Michelle Rodrigue; Diane-Laure Arjaliès Purpose The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non...

...Leonardo Rinaldi; Jeffrey Unerman; Charl de Villiers Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper...

...). On the other hand, four former partners of PricewaterhouseCoopers introduced the “Value Reporting” concept in 2001, where companies rather adapt to the dynamics of globalized markets and focus on its value creation process (Eccles et al., 2001). Based on both ideas, the IIRC has established...

...Marek Reuter; Martin Messner Purpose – 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...

... of integrated (rather than connected) reporting was the Danish pharmaceutical company Novo Nordisk. The first regulatory initiative on integrated reporting was in South Africa, as discussed further below. In 2010, the GRI and the Prince's Accounting for Sustainability Project jointly formed the IIRC to develop...