Exploring Integrated Reporting Research: Results and Perspectives

Abstract

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, mainly qualitative. Moreover, the article identifies some future development for the research in the integrated reporting field. ISSN 2162-3082 2017 This paper provides a first comprehensive analysis of the recent literature on the integrated reporting. The results represent also a useful starting point for academics in order to reflect on the future tracks of research and in order to develop a theoretical framework for integrated reporting. International Journal of Accounting and Financial Reporting

Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

“…Recently, some literature reviews on integrated reporting have been published, giving an insight into how IR research is developing, providing a critical analysis and outlining a future research agenda [42][43][44][45][46]. Accordingly, this paper desires to contribute to the debate concerning the interpretation and application of the IIRC Framework, analysing whether and how organisations disclose its "fundamental concepts" (capitals and value creation process).…”

Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies

“…In Europe, the EU Directive 2014/95/EU [8] requires certain companies and large groups to provide non-financial and diversity information. However, the regulation does not indicate any framework to be used by companies for corporate and non-financial reporting [9], its adoption increases the use of this reporting [2,[10][11][12]. The impact of this directive is felt in Romania, through the publication of Order of the Ministry of Public Finance (Order) 1938/2016 [13] in response to the alignment of national regulation with the European one.…”

Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry

“…Several papers have examined emerging IR practices (Marx & Mohammadali-Haji, 2014;Incollingo, 2014;Adams, Potter, Singh, & York, 2016;Chersan, 2015 Recent IR literature reviews have developed insights into how IR research is developing, offering a critique on it and outlining its future opportunities (Dumay et al, 2016;Perego, Kennedy, & Whiteman, 2016;de Villiers et al, 2017;Romolini, Fissi, & Gori, 2017;Velte & Stawinoga, 2017;Dumay, La Torre, & Farneti, 2019;Vitolla, Raimo, & Rubino, 2019), as well as suggesting unexplored directions for future studies (Comerio & Tettamanzi, 2019). Notable among these is Rinaldi et al (2018), who examine the overall IR journey as stated by IIRC to identify IR strengths and weaknesses, aspects that can be improved, and gaps that need to be filled.…”