integrated reporting a structured literature review

• DOI: 10.1016/j.accfor.2016.06.001
• Corpus ID: 9951286

Integrated reporting: A structured literature review

• John Dumay , Cristiana Bernardi , +1 author P. Demartini
• Published 1 September 2016
• Business, Economics
• Accounting Forum

579 Citations

The advent of the value sharing model, exploring the perspectives of integrated reporting for future research opportunities.

• Highly Influenced
• 39 Excerpts

Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review

Integrated reporting and intellectual capital: a structured literature review and future research agenda, mapping of internal audit research: a post-enron structured literature review, developing a conceptual model of influences around integrated reporting, new insights and directions for future research, intellectual capital disclosure: a structured literature review, intellectual capital between measurement and reporting: a structured literature review, the auditor‐to‐client revolving door: a structured literature review, a decade of integrated reporting studies: state of the art and future research implications, 88 references, integrated reporting: insights, gaps and an agenda for future research.

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On the shoulders of giants: undertaking a structured literature review in accounting

Emerald article: intellectual capital research: a critical examination of the third stage, reflections and projections: a decade of intellectual capital accounting research, integrated reporting: initial analysis of early reporters – an institutional theory approach, integrated reporting: on the need for broadening out and opening up, walking the talk(s): organisational narratives of integrated reporting, qualitative research on accounting: some thoughts on what occurs behind the scene, the value added statement – an appropriate instrument for integrated reporting, a review of guidelines and frameworks on external reporting of intellectual capital, related papers.

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Integrated reporting: A structured literature review

2016, Accounting Forum

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Merve Kılıç , cemil kuzey

Abstract Purpose - This research aims to investigate the adherence level of current company reports to the IIRC integrated reporting framework through the analysis of whether and to what extent those reports include content elements of this framework. This study also aims to examine the impact of sustainability governance characteristics on adherence level of current company reports to the integrated reporting framework. Design/methodology/approach - The sample of this research includes the non-financial companies which are listed on Borsa Istanbul (BIST), the Turkish stock exchange, as of 31 December 2015. We constructed a disclosure index based on the content elements of the International Integrated Reporting Council (IIRC) reporting framework. Then, we measured integrated reporting disclosure score (IRS) of each company through a manual content analysis of its annual reports and stand-alone sustainability reports. In order to test our hypotheses, we performed a number of statistical analyses. Findings – We determined that current company reports mostly present generic risks rather than company-specific; provide positive information while dismissing negative information; present financial and non-financial initiatives separately; lack a strategic focus; and include backward-looking information rather than forward-looking information. Consistent with our predictions, we found that the IRS is significantly and positively associated with sustainability reporting, Global Reporting Initiative (GRI) adoption, sustainability index listing, and presence of a sustainability committee. Originality/value – Our study contributes to the literature by enhancing the understanding of integrated reporting practice through the application of a checklist based upon IIRC integrated reporting framework. Further, our study contributes to the literature by evaluating the impact of sustainability governance characteristics on IRS.

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Integrated reporting is progressively influencing corporate non-financial reporting and, more recently, scientific debate. It is a model for combining into “One Report” the various aspects of non-financial information. Scientific debate - currently in a developmental phase – shows a lack of contributions on the subject with respect to its potential importance, and the need for more robust theoretical reflection. This article sets out to explore studies of integrated reporting to date, identifying perspectives of analysis and outlining possible routes for future development. The research is exploratory in nature and investigates the dissemination and dynamics of IR studies from when the concept appeared to date by using three of the main databases for scientific publications (Science Direct, Ebsco and Scopus) and Google Scholar research engine. The analysis shows that attention to integrated reporting exploded from 2013 and that current research uses a variety of methodologies, mainl...

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This study describes the factors affecting the quality of integrated reporting (IR) disclosure and how the disclosures affect firm value. This study employed quantitative methods with secondary data. This study sample includes 1,900 firms from 2016 to 2018. Descriptive statistics, cluster analysis, and structural equation modeling path analysis were used to describe the development. This study showed that the IR implementation in five countries currently has an adequate score. Hypothesis testing showed that three factors influenced the size of IR disclosures and the disclosures influence the firm value. This study implies that although IR in the current and future will be a role model for corporate reporting, Southeast Asian firms still need to strengthen the quality of IR. This study contributes to the current development and description of IR, which is limited because of its recent introduction, in five countries: Indonesia, Malaysia, Philippines, Singapore, and Thailand. Receiv...

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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 the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.

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Integrated reporting: A structured literature review

Date of Publication: Feb 22, 2019

Author: John Dumay, Cristiana Bernardi, James Guthrie & Paola Demartini

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Please note you do not have access to teaching notes, a systematic literature review on integrated reporting from 2011 to 2020.

Journal of Financial Reporting and Accounting

ISSN : 1985-2517

Article publication date: 22 February 2021

Issue publication date: 12 July 2022

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 across the different countries? How can the literature of IR be allocated among different focus areas/themes? What are the future opportunities available for IR?

Design/methodology/approach

The methodology involves selection, classification and categorization of 110 articles on IR into their focus areas, journals, time distribution, continent-wise distribution, research methodologies and keywords analysis.

The findings of the study suggest that there is a need of the following: increasing the case studies and empirical research in developing assurance models, analysis of the perception of shareholders in Asian countries, harmonization of financial and non-financial standards, research on the IR of non-listed companies.

Practical implications

It provides insights to practitioners regarding the challenges faced by the economies and internal organization. It might help researchers and academics to focus on developments of IR in different countries. It might also help regulators to develop some policies, models and frameworks for its future implementation.

Originality/value

It furnishes the outline of 110 articles published in eminent journals from the year 2011 to beginning of 2020.

• Sustainability
• Systematic literature review
• Integrated reporting
• International Integrated Reporting Council (IIRC)

Soriya, S. and Rastogi, P. (2022), "A systematic literature review on integrated reporting from 2011 to 2020", Journal of Financial Reporting and Accounting , Vol. 20 No. 3/4, pp. 558-579. https://doi.org/10.1108/JFRA-09-2020-0266

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THE QUALITY ASSESSMENT OF INTEGRATED REPORTING: A STRUCTURED LITERATURE REVIEW

• Marcel Mock UCAM Universidad Católica San Antonio de Murcia, Spain https://orcid.org/0000-0003-3018-2952

Purpose: In December 2022, the European Union implemented the Corporate Sustainability Reporting Directive. It is intended to strengthen non-financial and financial information in corporate reporting to meet the growing requirements of an organization’s stakeholders. The quality of this information is essential to increase the usefulness of stakeholders’ decisions. Therefore, the article aims to give a comprehensive overview of the relevant literature that assesses characteristics for the quality of Integrated Reporting. On the one hand, it analyses the insights and reviews the critiques associated with quality assessment. On the other hand, the paper outlines future research paths to clarify which quality-enhancing elements in Integrated Reporting are essential.

Design / Methodology / Approach: The research is based on a qualitative research design. It develops a structured literature review and sheds light on the empirical state of the art. The papers are examined by using document analysis and structured content analysis.

Findings: The results highlight that the research field of Integrated Reporting is becoming increasingly important; most of the papers come from Italy. The results indicate that the quality of integrated reports is significantly related to company-specific factors. However, the results also show that there are still many open future research paths to fully capture the quality assessment of Integrated Reporting.

Research Implications / Limitations: The paper reveals the classical limitations of qualitative research. In addition, due to the tight inclusion criteria and novelty of the research field, the sample size is limited.

Contribution / Originality / Value: This paper presents a state-of-the-art structured literature review. It offers insights into the quality assessment of Integrated Reporting and the corresponding decision’s usefulness of information. To the researcher’s knowledge, no paper investigates this topic with a wide-ranging structured literature review. Consequently, the paper adds value to academia, practitioners, and standard setters.

JEL Classification: L20, M10, M14, M40

Paper Classification: Literature Review

Author Biography

Marcel mock, ucam universidad católica san antonio de murcia, spain.

Marcel Mock (M.Sc., CIIA, CEFA) is a PhD candidate at UCAM Universidad Católica San Antonio de Murcia, Spain and is part-time lecture Finance at the FOM Hochschule for Oekonomie & Management, Hannover, Germany. He is also a Research Fellow at the is Institute for Strategic Finance at FOM and conducts research on corporate reporting and sustainability. Affiliation: UCAM Universidad Católica San Antonio de Murcia, Spain & FOM Hochschule, Germany.

Copyright (c) 2023 Marcel Mock

This work is licensed under a Creative Commons Attribution 4.0 International License .

https://creativecommons.org/licenses/by/4.0/deed.en

Integrated reporting: A structured literature review

Chat with paper, environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts ☆, evaluating the integrated reporting journey : insights, gaps and agendas for future research, killing the balanced scorecard to improve internal disclosure, encompassing non-financial reporting in a coercive framework for enhancing social responsibility: romanian listed companies’ case, perception of preparers of sustainability reports in the middle east: contrasting between local and global, the balanced scorecard : measures that drive performance, systematic reviews in the social sciences: a practical guide, integrated reporting: insights, gaps and an agenda for future, gri sustainability reporting guidelines for public and third sector organizations, emerald article: intellectual capital research: a critical examination of the third stage, related papers (5), integrated reporting: insights, gaps and an agenda for future research, integrated reporting: background, measurement issues, approaches and an agenda for future research, does integrated reporting matter to the capital market, a template for integrated reporting, w(h)ither ecology the triple bottom line, the global reporting initiative, and corporate sustainability reporting.

Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review

• First Online: 05 January 2019

Cite this chapter

• Maria-Teresa Speziale 5  

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

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8 Citations

This chapter provides a critical narrative literature review with the aim of answering the following research question: What are the main theoretical perspectives in the academic literature on integrated reporting? We analysed the academic papers published on international accounting and finance journals from January 2000 to September 2017, focusing on 62 articles that explicitly refer to one or more theories. We found that 28 different theories are mentioned and the most used are stakeholder theory, institutional theory, legitimacy theory, impression management theory, and agency theory. We also presented an embryonic draft of a conceptual model, structured in four components: theories of the firm, purposes and users, types of integrated reporting, and value creation and distribution. We deem that this draft should be developed in future research to achieve a comprehensive conceptual model, inclusive of all explored theories and able to support future academic research, practice, and policies.

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Theories in Integrated Reporting and Non-financial Information Research

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Towards Integrated Reporting: Concepts, Elements and Principles

“The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors , companies, standard setters, the accounting profession and NGOs. The IIRC’s mission is to establish integrated reporting and thinking within mainstream business practice as the norm in the public and private sectors. The IIRC’s vision is to align capital allocation and corporate behaviour to wider goals of financial stability and sustainable development through the cycle of integrated reporting and thinking” ( https://integratedreporting.org/the-iirc-2/ ).

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Catholic Social Teaching is the branch of Catholic Moral Theology concerned with social ethics and primarily focused upon the integral development of each human person. In his first Encyclical Letter, Pope Saint John Paul II explained the need to consider “ man in the full truth of his existence, of his personal being and also of his community and social being ” (Pope Saint John Paul II 1979 , 14).

“ Economia aziendale , defined by its founder Gino Zappa as ‘the science that focuses on the conditions of existence and the manifestations of life of aziende” (Zappa 1927 , p. 30), encompasses three disciplines—accounting, organisation and operations—in a unitary whole and a systemic vision.

“ The system of azienda operates in conditions of long-lasting economic-financial balance. This is a condition necessary for the continuity of azienda as a basic economic unit, in other words for its survival as a cell of the general economic tissue ” (Paganelli 1976 , p. 11).

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Speziale, MT. (2019). Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_2

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Dumay, John; Bernardi, Cristiana ; Guthrie, James and Demartini, Paola (2016). Integrated reporting: A structured literature review. Accounting Forum , 40(3) pp. 166–185.

DOI: https://doi.org/10.1016/j.accfor.2016.06.001

This paper reviews the field of integrated reporting (<IR>) to develop insights into how <IR> research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published <IR> research presents normative arguments for <IR> and there is little research examining <IR> practice. Thus, we call for more research that critiques <IR>’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how <IR> research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

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United in Science 2024

The science is clear – we are far off track from achieving global climate goals, threatening a sustainable future for all. The impacts of climate change and hazardous weather are reversing development gains and threatening the well-being of people and the planet, according to a new multi-agency report coordinated by the World Meteorological Organization (WMO) . 

Greenhouse gas concentrations are at record levels, fuelling temperature increase into the future.  The emissions gap between aspiration and reality remains high. Human-caused climate change has resulted in widespread and rapid changes in the atmosphere, ocean, cryosphere and biosphere. The year 2023 was the warmest on record by a large margin, with widespread extreme weather. This trend continued in the first half of 2024. 

The United in Science offers much-needed grounds for hope. It explores how advances in natural and social sciences, new technologies and innovation enhance our understanding of the Earth system and could be game changers for climate change adaptation, disaster risk reduction and sustainable development. 

International collaboration, comprehensive governance frameworks for integrated observing systems and innovative financing models are needed. 

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