...Valerie Sydry; Steve Kennedy; Paolo Perego Purpose This study aims to provide insights into the role of Integrated Reporting () as an internal mechanism of organisational change. Design/methodology/approach This exploratory study employs an inductive and grounded approach into how...

...Yiting Weng; Katsuhiko Kokubu; Ataur Belal; Alex Wright Purpose This study examines how integrated reporting () is enacted as an organisational practice. Moving beyond outcome-oriented evaluations, it investigates how unfolds in everyday work and how its situated enactment...

...Wendy Stubbs; Colin Higgins; Markus J. Milne Purpose The aim of this paper is to investigate social and environmental stakeholders' perspectives on the usefulness of Integrated Reporting (IR) to their decision-making processes, and from such perceptions assess its value in delivering...

...Stéphanie Mittelbach-Hörmanseder; Eloy Barrantes Purpose The purpose of the present study is to investigate the demand side of non-financial reporting, especially integrated reporting. We investigate (1) what type of content the users of online integrated reports access most frequently and (2...

...Valentina Beretta; Maria Chiara Demartini; Charl de Villiers Purpose Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic...

..., the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose. Design/methodology/approach By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports...

... applicability and further development of this extinction framework. Extinction management Extinction reporting Russian American company accounts Fur trade Integrated reporting Researchers highlight measures used to show attempts to meet goals and performance targets of biodiversity within...

...Joanna Dyczkowska; Justyna Fijałkowska Purpose This longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting practices of experienced integrated reporting (IR) reporters. In order...

...Warren Maroun Purpose The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain...

...Colin Higgins; Wendy Stubbs; Dale Tweedie; Gregory McCallum Purpose Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR...

...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...

... development in sustainability reporting (integrated reporting) as an example of how accounting for financial and non-financial information has the potential to expand the scope of accounting systems, promote meaningful changes to reporting processes and provide a broader perspective on value creation...

...Gillian Maree Vesty; Chao Ren; Sophia Ji Purpose The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation. Design...

...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...

...Khaldoon Al-Htaybat; Larissa von Alberti-Alhtaybat Purpose The purpose of this paper is to investigate the link between integrated thinking (IT) and integrated reporting (IR) in a global player. It seeks to shed light on how IT develops organically, using their IR as a source. Bourdieu’s theory...

...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...

...Christian Rainer Briem; Andreas Wald Purpose The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the assurance process. Design/methodology/approach By conducting 25 in-depth...

...Alessandro Lai; Gaia Melloni; Riccardo Stacchezzini Purpose The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how...

... Stock Exchange (where Boards are required to have a social and ethics sub-committee and approve integrated reports which have been mandatory since 2010) and the Australian Stock Exchange (where Board directors’ liability legislation results in Boards being reluctant to adopt integrated reporting which...

... accountability event in the form of oral disclosures written as a song cycle. Findings – Current efforts at integrated reporting are unlikely to change how large companies do business in order to address the risk of climate change in the short term. If the UN reports on climate change are correct...