...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...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Integrated Reporting Early adopters Sustainability Integrated thinking EU non-financial Directive Longitudinal case study The debate regarding the motivations underlying the adoption of IR for corporate...

... is not incompatible with recent developments in non-financial reporting and may continue to thrive. IR aligns well with developments in management accounting practices and other voluntary forms of sustainability reporting. IR’s associated “Integrated Thinking” seeks to develop organisational decision-making...

... board members Benefits of integrated reporting Integrated thinking Survey The financial crisis of 2007–2009 served as a catalyst for stakeholders to demand that companies increase the transparency of their external reporting, while pushing companies to measure and manage non-financial...