Purpose This paper aims to provide a thorough and systematic overview of the academic
literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in …

Integrated Reporting (IR) is a relatively new concept that is considered one of the most
recent trends in corporate reporting; it is still an emerging research area in different parts of …

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 explore the perspectives of corporate report preparers and other
stakeholders on integrated reporting (IR) in a major Southeast Asian economy …

Purpose This paper aims to investigate the adherence level of current company reports to
the International Integrated Reporting Council (IIRC) integrated reporting framework through …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Using institutional logics as a theoretical framework and interviews with 20 preparers from
14 large organisations listed on the Johannesburg Stock Exchange (JSE), this paper …

Developing a conceptual model of influences around integrated reporting, new insights and
directions for future research | Emerald Insight Books and journals Case studies Expert Briefings …

Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …

Purpose This study aims to furnish the systematic literature review on integrated reporting
(IR) and answer three research questions: How has the IR concept been developed recently …