Integrated reporting: background, measurement issues, approaches and an agenda for future research

Integrated reporting: background, measurement issues, approaches and an agenda for future research

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 interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the in...

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Bibliographic Details
Published in:Accounting and finance (Parkville) Vol. 57; no. 4; pp. 937 - 959
Main Authors: Villiers, Charl, Venter, Elmar R., Hsiao, Pei‐Chi Kelly
Format: Journal Article
Language:English
Published: Clayton Blackwell Publishing Ltd 01-12-2017
Subjects:
Corporate finance
Financial reporting
IIRC
Integrated reporting
Research agenda
Sustainability reporting
Online Access:Get full text
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Summary: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 interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.12246