...Dineshwar Ramdhony; Francisco Liebana-Cabanillas; Mohamed Omran; Diksha Munogee Purpose This study aims to strategically use the Technology Acceptance Model ( TAM ) alongside institutional theory to investigate accountants’ perceptions of Integrated Reporting ( IR ) and the critical factors...

...Pritpal Bhullar; Chandra Shekhar Bhatnagar; Seshadev Sahoo Purpose This study aims to investigate the relationship between integrated reporting ( IR ) and various aspects of corporate governance through a systematic analysis of existing literature. It highlights critical areas where IR...

...Kevin Massmann Purpose Despite an increasing number of integrated reports, it remains unclear whether companies are practicing symbolic integrated reporting without organizational change or committing to substantive internal changes based on integrated thinking. This paper intends to enhance...

...Palmira Piedepalumbo; Ludovica Evangelista; Daniela Mancini; Elisabetta Magnaghi Purpose This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology...

... expectations. Findings The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting...

... of the ISSB, which is fundamentally changing the landscape of sustainability disclosure standard setting. Integrated reporting Sustainability reporting Integrated thinking Organisational change Balanced scorecard Stakeholder capitalism ISSB It has been 20 years since the first examples...

... research project on integrated reporting (IR). Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence...

...Nick Sciulli; Desi Adhariani Specifically, this nexus between integrated reporting and stakeholder engagement (Barone et al., 2013) is investigated from the perspective of senior managers and preparers of integrated reports. It can be argued that integrated reporting has at its core...

... may be seen at http://creativecommons.org/licences/by/4.0/legalcode This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports. This paper adopts a Latourian performative...

... and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for advocating...

...Ika Permatasari; I Made Narsa Purpose This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual report (AR) – or integrated reporting (IR). Research into SR and IR is still...