Relevant bibliographies by topics / Integrated Reporting (IR)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Integrated Reporting (IR)'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Integrated Reporting (IR)"

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SARIOĞLU, Mert, Ali Fatih DALKILIÇ, and Mustafa Gürol DURAK. "The Future of Corporate Reporting: Integrated Reporting." International Journal of Contemporary Economics and Administrative Sciences 9, no. 2 (2019): 327–47. https://doi.org/10.5281/zenodo.3596090.

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Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess the reports separately to understand and make a decision on the actual performance of companies. Additionally, creating value side of t
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Massingham, Rada, Peter Rex Massingham, and John Dumay. "Improving integrated reporting." Journal of Intellectual Capital 20, no. 1 (2019): 60–82. http://dx.doi.org/10.1108/jic-06-2018-0095.

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Purpose The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically vague concepts may improve intangible asset disclosures (IAD) and increase uptake of the<IR> framework. Design/methodology/approach The paper is conceptual. The authors use organisational learning to theorise about the learning and growth perspective of the BSC, within the context of the pr
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1Dr., Samson Ojeme Samuel, Isaac Ukarin 2Dr., Olasebikan Ogunsanya 3Clement, and Rasaki Olaowo 4Olatunde. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE: A REVIEW OF LITERATURE." International Journal of Marketing & Financial Management 11, no. 2 (2023): 33–45. https://doi.org/10.5281/zenodo.10900125.

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<strong><em>Aim:</em></strong><em> This work explores the nexus between the implementation of integrated reporting (IR) and the resultant influence on financial performance. This work is motivated by the growing call for the adoption of integrated reporting (IR). The study therefore seeks to establish a basis for influencing the adoption of integrated reporting (IR) or its rejection.</em> <strong><em>Methodology: </em></strong><em>The study is a conceptual paper that utilized library research and review of past empirical studies to arrive at conclusion and recommendation.</em> <strong><em>Find
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Amirrudin, Mira Susanti, Mazni Abdullah, and Zakiah Saleh. "Voluntary and compulsory integrated reporting: Evidence on reporting quality." Journal of Emerging Economies and Islamic Research 9, no. 3 (2021): 67. http://dx.doi.org/10.24191/jeeir.v9i3.14996.

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This study investigates the quality of Integrated Report (IR) in the voluntary and compulsory setting. This study's first objective is to measure IR disclosure quality and assess whether companies comply with the 2013 IR framework. The second objective is to examine whether there is any difference in reporting quality between the IR's compulsory regime and voluntary regime. A sample of 120 international companies listed on the International Integrated Reporting Council (IIRC) websites throughout three years (2014-2016) is selected based on the availability of all data for the analysis. A Total
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Wen, Luk Pui, Yap Kiew Heong, Angeline, and Lim Chee Hooi, Simon. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE." Management and Accounting Review (MAR) 16, no. 2 (2017): 101. http://dx.doi.org/10.24191/mar.v16i2.647.

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ABSTRACT&#x0D; &#x0D; &#x0D; Although the consciousness of Integrated Reporting (IR) is increasing within Malaysian companies, how IR creates value for their business is not completely understood. This paper attempts to investigate the potential contribution of IR implementation to the financial performance of the top 50 Malaysian public listed companies during the period of 2012 to 2015. The eight (8) IR content elements from the International Integrated Reporting Council (IIRC) framework are examined to predict the adoption rate of IR in relation to financial performance. This includes discl
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Bochenek, Magdalena. "Analysis of the integrated reporting use in EU countries." Problems and Perspectives in Management 18, no. 3 (2020): 106–17. http://dx.doi.org/10.21511/ppm.18(3).2020.09.

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Integrated reporting (IR) is an important element in the development of corporate reporting in the European Union (EU). It turns out that stakeholders need not only financial but also non-financial information about the company. Due to changes in the environment, the role of CSR is growing. Enterprises undertake more and more pro-social and pro-environmental activities. European countries and organizations introduce regulations and recommendations that are to improve and standardize IR. The article aims to present IR within the EU and analyze the relationship between the number of reports prep
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Arulanandam, Benedict Valentine, and Yan Ran Lee. "How integrated is Integrated Reporting? From a Malaysian Perspective." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 1 (2021): 17. http://dx.doi.org/10.29259/sijdeb.v1i1.17-40.

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The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study is also conducted to examine the organisational characteristics that foster the IR initiative. Most of the Malaysian PLCs are complied with ISO 26000 standards and GRI G4 guidelines. The compliance of these bo
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Muttakin, Mohammad Badrul, Dessalegn Mihret, Tesfaye Taddese Lemma, and Arifur Khan. "Integrated reporting, financial reporting quality and cost of debt." International Journal of Accounting & Information Management 28, no. 3 (2020): 517–34. http://dx.doi.org/10.1108/ijaim-10-2019-0124.

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Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors develop models that link IR and financial reporting quality with a firm’s cost of debt.
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Lueg, Klarissa, Rainer Lueg, Karina Andersen, and Veronica Dancianu. "Integrated reporting with CSR practices." Corporate Communications: An International Journal 21, no. 1 (2016): 20–35. http://dx.doi.org/10.1108/ccij-08-2014-0053.

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Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions
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Rodrigues, Maria Albertina Barreiro, and Ana Isabel Morais. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance." Sustainability 13, no. 19 (2021): 10761. http://dx.doi.org/10.3390/su131910761.

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Since the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by present
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Dissertations / Theses on the topic "Integrated Reporting (IR)"

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Tol, Rick, Tuba Atabey, and Kerstin Antonsson. "Integrated Reporting <IR> Framework - a strategic move to sustainability?" Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18392.

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Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The &lt;IR&gt; Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report c
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Lundberg, Jenny, and Emelie Zetterberg. "Integrerad Redovisning : Statligt ägda företags inställning till integrerad redovisning och <IR> ramverket." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24122.

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Syfte: Syftet är att studera statligt ägda företags inställning till integrerad redovisning och &lt;IR&gt; ramverket som publicerades i december 2013. Vidare är syftet att undersöka vad företagen tror ligger till grund för behovet av ett nytt sätt att redovisa, samt få en insikt i hur statligt ägda företag ser på en framtid för integrerad redovisning. Metod: En kvalitativ metod med semistrukturerade intervjuer har använts för att besvara studiens syfte. Empiri: Empirin har samlats in via sju intervjuer med respondenter från statligt ägda företag. De företag som medverkat är PostNord, Samhall,
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Kihlström, Anne, and Klara-Lotta Larsson. "Integrating Sustainability : A study of consultants’ translation of the Integrated Reporting framework in a Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255942.

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The present study examines how legitimacy is created in consultants’ translation of the Integrated Reporting (IR) framework in a Swedish context. The aim was to understand which logics from the sociology of worth (SOW) the consultants’ translation of the IR framework will build on in making it a legitimate practice in a Swedish context. The study employed three aspects presented by Patriotta et al. (2011), where actors provide justifications in order to attain legitimacy, to describe the translation process. Boltanski and Thévenot’s SOW was applied to discern what logics that were present and
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Landström, Linda, and Martin Uppman. "Integrerad Rapportering på Stockholm Large Cap : En studie kring integrering av social- och miljöinformation i årsredovisningar – efterlevnad av IR-principer och förklarande faktorer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19536.

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Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad me
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Andersen, Caroline, and Maria Eneqvist. "Lägesrapport för integrerad rapportering : En kartläggning av 14 stora svenska företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21868.

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Syfte: Tidigare hållbarhetsredovisning anses ha problem med frånkoppling av finansiella och icke-finansiella strategier, vilket IR avser att lösa. Studier som gjorts visar att IR implementerats oproportionerligt, samt att rapporter som benämns som integrerade, påvisat låg IR-nivå. En möjlig förklaring är dålig förståelse av detta förhållandevis nya begrepp. Stora skillnader i IR-nivå gör det svårt att få en tydlig bild av den faktiska implementeringen av IR. Syftet för denna studie är att kartlägga IR-nivån bland stora svenska företag som benämnt sina årsredovisningar som integrerade, samt att
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Kjellberg, Viktor, and Johannes Hildingsson. "Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation." Thesis, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30102.

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Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate repo
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Books on the topic "Integrated Reporting (IR)"

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Lee, Ki-Hoon, Samanthi Senaratne, and Nuwan Gunarathne, eds. Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4.

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Potter, Brad, and Naomi Soderstrom. Exploring the Challenges of Broadening Accounting Reports. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.15.

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Company stakeholders have unprecedented access to information about company activities and are looking beyond accounting reports for broader information to better assist their decisions (IIRC, 2011). Integrated reporting (IR) is a reporting framework promoted in recent years that aims to capture the broader social and environmental dimensions of company operations and report the information in meaningful ways. While the intuition behind IR is simple and attractive, debates relating to the practicalities of implementing this “new” form of reporting persist. We use the lens of research on financ
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Book chapters on the topic "Integrated Reporting (IR)"

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Fasan, Marco, Carlo Marcon, and Chiara Mio. "Institutional Determinants of IR Disclosure Quality." In Integrated Reporting. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-55149-8_10.

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Mio, Chiara, and Marco Fasan. "IR: The Big Promise and the Expectation Gap." In Integrated Reporting. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-55149-8_15.

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Machado, Sharon, and Yen-pei Chen. "Association of Chartered Certified Accountants Experience as a Professional Accounting Body Promoting Integrated Reporting." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_15.

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Islam, Md Shafiqul. "Incorporating the International Integrated Reporting Framework in the Corporate Reporting Ecosystem: A Case-Based Study from Bangladesh." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_8.

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Lee, Ki-Hoon, Samanthi Senaratne, and Nuwan Gunarathne. "South Asia Perspectives on Integrated Reporting for Sustainability: An Introduction." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_1.

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Jayasiri, Nuradhi Kalpani. "Institutional Pressures and Integrated Reporting Adoption in Sri Lanka." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_3.

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Wijesinghe, Nayomi, Subhash Abhayawansa, and Carol Adams. "Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_14.

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Munasinghe, M. A. T. K., and Saman Kumara. "The Impact of Private Certifications on Social and Environmental Performance and Integrated Reporting: The Case Study of Watawala Plantations PLC in Sri Lanka." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_13.

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Ashok, Shruti, and Deepika Dhingra. "Application of Integrated Reporting—A Case Study of Tata Steel." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_6.

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Rajadurai, Roshan, Senaka Alawattegama, Lakshitha Bandara, and Krishna Ranagala. "The Role of Integrated Thinking and Reporting in the Sustainable Business Journey: A Case Study of Talawakelle Tea Estates PLC." In Integrated Reporting (IR) for Sustainability. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_11.

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Conference papers on the topic "Integrated Reporting (IR)"

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Baldissera, Annalisa. "Improve Sustainability Reporting through Integrated Reporting: Evidence from Italy." In 8th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/eraz.2022.109.

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This study aims to analyze the connections between integrated reporting (IR) and sustainability reporting (SR), in order to verify whether the IR can contribute to improving the SR prepared according to the Global Re­porting Initiative (GRI) standards. In particular, this study considers the top­ic from the point of view of the SR to understand the benefits that it could obtain from the information disclosed through the IR. To this end, the study analyzes the integrated reports relating to the 2021 financial year of two listed Italian companies operating in the financial sector. The research h
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