12 years of integrated reporting: A review of research

Jayasiri, Nuradhi Kalpani; Kumarasinghe, Sriyalatha; Pandey, Rakesh K.

doi:10.1111/acfi.12958

Cited by 18 publications

(10 citation statements)

References 226 publications

(601 reference statements)

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“…Thus, in a given context, IR practices can be examined to observe whether such practices comply with or contradict the theoretical framework. Fourth, existing IR templates such as King III Report on Corporate Governance for South Africa and the IIRF are mainly based on stakeholder theory (Jayasiri et al, 2022). This study helps to develop new IR templates.…”

Section: Discussionmentioning

confidence: 99%

“…The primary areas of focus in previous IR studies are IR disclosures, evaluation of IR disclosure practices, and hypothesis testing in relation to the determinants and effects of IR practices, including the adoption of IR and IR disclosure practices. However, after reviewing 210 IR articles published from 2009 to 2020, Jayasiri et al (2022) point out that a large number of IR studies do not use any theories. Hsiao et al (2022) report a similar finding.…”

Section: Introductionmentioning

confidence: 99%

“…Thus, stakeholder theory, agency theory, signalling theory, legitimacy theory, and institutional theory, which are generally adopted in IR studies and are regarded as theories that are consistent with the nature of IR, are chosen. Among IR (and SR) studies that use a theoretical foundation, calculation results show that stakeholder, agency, institutional, legitimacy and signalling theories are the most widely adopted theories (Hsiao et al, 2022;Jayasiri et al, 2022). These theories have internal connections.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective

Sun

Davey

Arunachalam

et al. 2022

Front. Environ. Sci.

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Integrated Reporting (IR), as a novel sustainability-oriented organizational reporting approach, is expected to produce better corporate reporting for stakeholders and promote greater transparency and accountability in the capital market. This paper offers a theoretical framework that integrates five mainstream IR theories: stakeholder theory, agency theory, signalling theory, legitimacy theory, and institutional theory. Based on the theoretical framework, there are three drivers for companies to improve their IR disclosure practices: to mitigate information asymmetry between the organisation and all stakeholders; to signal superior quality, legitimacy, and conformity to all stakeholders; and to discharge accountability to all stakeholders. Direct and indirect costs are the main factors that lead to poor IR disclosure practices. This study is the first attempt to construct an integrated theoretical framework for IR. The constructed framework can be adopted as a theoretical foundation for future empirical studies with regard to IR.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective

Sun

Davey

Arunachalam

et al. 2022

Front. Environ. Sci.

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“…We focus on studies published between January 2013 and April 2023 (when this review was completed) to cover the most recent 10 full years of development in relevant areas. Finally, in line with recent literature review studies and in an attempt to provide timely evidence that would also inform the IAASB, we restrict our sample to studies published in journals that rank B or higher on the Australian Business Deans Council (ABDC) list (Hoque, 2014; Jayasiri et al, 2023; Moses & Hopper, 2022). We provide detailed descriptive statistics of our final sample in the following paragraph and Appendices A, B, and C.…”

Section: Literature Identification Methodologymentioning

confidence: 99%

Audit evidence, technology, and judgement: A review of the literature in response to ED‐500

Barr‐Pulliam,

Calvin,

Eulerich

et al. 2023

Financ Manag Account

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In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED‐500 and executes its standard‐setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future‐proof its standards, suggesting improvements to the proposed ED‐500. We also identify fruitful avenues for future academic research.

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“…The presence of time-varying amounts of diazinon, propanil etc., in aquatic bodies has been reported in many studies. Jayasiri et al (2022) found that pesticide detection occurs in sporadic peaks linked to their application times. Given the short persistence lifetimes of about a day or less for diazinon and propanil at 30-36 degrees Celsius prevalent in the regions studied, these spikes of pesticide-residues rapidly drop to zero, and fully clear after monsoonal events.…”

Section: Are Pesticide Residues Implicated?mentioning

confidence: 99%

Chronic Kidney Disease of Unknown Etiology (CKDu) – The Search for Causes and the Impact of Its Politicization

Dharma‐wardana¹

2023

Medical Geology

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Kidney disease of unknown aetiology (CKDu) has been identified in many countries extending from MesoAmerica and Egypt, to South-east Asia and China. Although CKDu has been linked by various authors to farming, it is an artifact of treating multi-modal disease distributions as unimodal. There is NO correlation of CKDu with agriculture since affected farming villages are often surrounded by other farming villages free of CKDu. Initial studies looked for a correlation of CKDu with toxic heavy metal residues of arsenic, cadmium etc., or herbicides like glyphosate that may be present in the environment, as the causative factors. There is now considerable consensus that their concentrations are below danger thresholds, be it in Mesoamerica or south-east Asia. The conceptual basis of a search for etiology within a systems approach is discussed, and attempts to name the disease to bias the identification of its etiology are reviewed. Current research has narrowed down the etiology to geochemical electrolytic contaminants like fluorides and ionic components in hard water, nanosilica (found in water as well as in the air), as well as renal toxins similar to indoxyl sulphates that may arise from interactions of ions with humic acids contained in aqueous organic matter. However, while agrochemical toxins are increasingly considered less relevant to the etiology of CKDu, it has become a firm public belief. In Sri Lanka this has spawned ideology-based agricultural policies for partial and complete banning of agrochemicals (2014-2021), followed by some back-tracking, disrupting the economy and the food supply. A farmer's uprising in 2022 was spawned by poor harvests. It triggered a larger popular uprising that led to the collapse of a government wedded to romanticized eco-extremist agricultural policies in a country already facing difficulties in the wake of Covid and Ukraine.

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12 years of integrated reporting: A review of research

Cited by 18 publications

References 226 publications

Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective

Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective

Audit evidence, technology, and judgement: A review of the literature in response to ED‐500

Chronic Kidney Disease of Unknown Etiology (CKDu) – The Search for Causes and the Impact of Its Politicization

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