Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …

Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …

Environmental, social and governance (ESG) issues are driving corporate strategy and
performance. However, does this mean more ESG reporting is being done? If so, is the …

Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between
corporate sustainability talk and practice. Prior research on corporate sustainability reporting …

Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

Abstract According to the International Integrated Reporting Council (IIRC), integrated
reporting (IR) should disclose the leading indicators that managers use in their sustainability …

Purpose–This paper aims to explore the initial reactions of the South African institutional
investment community to the first sets of integrated reports being prepared by companies …

Purpose The purpose of this paper is to add to the limited body of interpretive research on
integrated reporting by exploring challenges to preparing an integrated report. This is done …

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …

Integrated reporting centres on the understanding and communication of an organization's
value creation plans by linking financial and sustainability information. It encourages …