Purpose is a concept often used in managerial communities to signal and define a firm's
benevolent and pluralistic approach to its stakeholders beyond its focus on shareholders …

This paper reviews the field of integrated reporting () to develop insights into how research is
develo**, offer a critique of the research to date, and outline future research opportunities …

We discuss the background to integrated reporting, a new reporting framework focused on
firms' future value creation narrative. We consider why integrated reporting is an area of …

Purpose–The purpose of this paper is to synthesise insights from accounting and
accountability research into the rapidly emerging field of integrated reporting and proposes …

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 …

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …

Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …

Purpose–The purpose of this paper is to investigate the internal mechanisms employed by
early adopters of integrated reporting in Australia to manage their reporting process and …

This research note aims to enrich our understanding regarding the market valuation
implications of financial reporting under an Integrated Reporting (IR) approach. In order to …

The diffusion of integrated reporting has encouraged academics to pay greater attention to
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …