...Muhammad Bilal Farooq; Rashid Zaman; Stephen Bahadar; Fawad Rauf Purpose This study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of forward-looking disclosures provided by reporters...

... reporting Delphi technique Exploratory sequential mixed method Hi-tech knowledge-based organizations IIRC framework Finally, after a broad literature review, conceptual, normative and empirical, a list of integrated reporting items to match concepts and practical relevance for professionals...