...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...

... of the reports were usually not integrated in a coherent document which can lead to a fragmentation of important information. Therefore, the International Integrated Reporting Council (IIRC), founded in 2010, has developed a framework which enables companies to create an integrated and transparent report based...

...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...

... be contacted at: leonardo.rinaldi@rhul.ac.uk © Emerald Group Publishing Limited 2014 Subsequent developments in the IIRC's thinking on integrated reporting shifted the emphasis from an organisation's integrated report being a high level overview, towards the integrated report replacing other...