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

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

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   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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Liu, Zihan, Christine Jubb, and Subhash Abhayawansa. "Analysing and evaluating integrated reporting." Journal of Intellectual Capital 20, no. 2 (2019): 235–63. http://dx.doi.org/10.1108/jic-02-2018-0031.

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Purpose The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a normative benchmark against which compliance with the IR Framework, and the extent to which integrated reports make visible how organisations create value, can be evaluated. Design/methodology/approach The three pillars of the IR Framework – Capitals, Content Elements and the Guiding Principles – are operationa

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Joshi, Prem Lal, Abdullah Sallehhuddin, Predeeban Munusamy, and Ashutosh Deshmukh. "Benefits and Adoption of Integrated Reporting." International Journal of Knowledge-Based Organizations 9, no. 4 (2019): 50–64. http://dx.doi.org/10.4018/ijkbo.2019100104.

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Integrated reporting (IR) combines financial and other value relevant information of an organization into one report, innovative development in corporate reporting. This study reports the perceptions of accountants regarding benefits and possible adoption of IR in the Malaysian context. The authors used a survey method and received responses from 50 companies listed on the Bursa Malaysia. The statistical analyses provide the following results. IR is not adopted widely but 56% of companies are currently thinking of adopting IR. The top three perceived potential benefits include increased commun

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Conway, Elaine. "Quantitative impacts of mandatory integrated reporting." Journal of Financial Reporting and Accounting 17, no. 4 (2019): 604–34. http://dx.doi.org/10.1108/jfra-08-2018-0066.

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Purpose This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting (<IR>) on the financial performance, risk and institutional shareholding of listed companies in South Africa to assess whether there is a benefit to <IR> and which may encourage greater adoption of it globally. It contrasts the results with two other African stock exchanges (Nigeria and Egypt with no mandatory <IR>) and examines whether <IR> quality also has an impact on these and on environmental, social and governance (ESG) disclosure scores. Design/methodology/app

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Camilleri, Mark Anthony. "Theoretical insights on integrated reporting." Corporate Communications: An International Journal 23, no. 4 (2018): 567–81. http://dx.doi.org/10.1108/ccij-01-2018-0016.

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PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations’ environmental, social and governance (ESG) disclosures, and explain the purpose of integrated

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Shirabe, Yuji, and Makoto Nakano. "Does Integrated Reporting Affect Real Activities Manipulation?" Sustainability 14, no. 17 (2022): 11110. http://dx.doi.org/10.3390/su141711110.

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Integrated reporting (IR) by firms is intended to improve not only the quality of information available to external parties, but also internal managerial decision making. IR is considered useful to address the short-term orientation of firms caused by pressure from short-term oriented shareholders. This study examines whether the introduction of IR discourages real activities manipulation, a form of myopic behavior. Using a large sample of Japanese listed companies, the study empirically tests the effect of IR on real activities manipulation through panel data regression analysis. We find that

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Ahmed Haji, Abdifatah, and Dewan Mahboob Hossain. "Exploring the implications of integrated reporting on organisational reporting practice." Qualitative Research in Accounting & Management 13, no. 4 (2016): 415–44. http://dx.doi.org/10.1108/qram-07-2015-0065.

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Purpose The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies report and integrate multiple capitals in various organisational reporting channels following the introduction of an “apply or explain” IR requirement in South Africa. Design/methodology/approach Using a qualitative case study approach based on discourse analysis, this paper examines various organisational reports including integrated reports, standalone su

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O. Iyoha, F., Stephen A. Ojeka, and Oyebisi Mary Ogundana. "Bankers’ perspectives on Integrated Reporting for value creation: evidence from Nigeria." Banks and Bank Systems 12, no. 2 (2017): 100–105. http://dx.doi.org/10.21511/bbs.12(2).2017.10.

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This study aims to examine the opinions of Zenith Bank employees on the value, content and processes, as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninetyeight employees responded to our survey. Generally, the respondents agree that IR has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of IR. It was, however, noted that some of the challenges could be overcome with time, given that IR framework exists that is

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Vesty, Gillian Maree, Chao Ren, and Sophia Ji. "Integrated reporting as a test of worth." Accounting, Auditing & Accountability Journal 31, no. 5 (2018): 1406–34. http://dx.doi.org/10.1108/aaaj-08-2016-2684.

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PurposeThe purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation.Design/methodology/approachIn-depth interviews with the chairman of the IR pilot organisation are analysed in the context of Boltanski and Thévenot’s (1991, 2006) economies of worth (EW). A personal narrative approach was used to privilege the voice of an individual actor at the heart of decision making.FindingsIn contributing to van Bommel’s (2014) use of

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Caruana, Josette, and Ian Grech. "Tweaking public sector reporting with integrated reporting (IR) concepts." Public Money & Management 39, no. 6 (2019): 409–17. http://dx.doi.org/10.1080/09540962.2019.1583911.

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Kirkach, Yu N. "Integrated reporting in commercial organizations." Accounting. Analysis. Auditing 8, no. 6 (2022): 42–57. http://dx.doi.org/10.26794/2408-9303-2021-8-6-42-57.

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The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information requirements of stakeholders and, as a consequence, to the contents of companies’ reporting. In order to achieve the business goals interested parties need reports that systematically reflects the creation of company value through the complex interconnection of strategy, organizational management, operating, financial and investment activities, as well as

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Malak, Bou Diab, El Hajj Wissam, and Bou Diab Vera. "Integrated Reporting: Case of Lebanon." International Journal of Management and Humanities (IJMH) 4, no. 6 (2020): 1–8. https://doi.org/10.35940/ijmh.E0490.024620.

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Integrated thinking is the dynamic reflection of the relationships between the organization different operating and functional units and the capitals used as defined by the IIRC. The integrated decision making and actions that take short medium and long term value creation can be attained by adopting integrated thinking. Managers and employees must, however, be aware of a matrix of considerations that combines each of the six capitals (i.e. financial, manufactured, intellectual, human, social and natural) with each functional unit in an organization. Integrated reporting applies principles and

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Stent, Warwick, and Tuyana Dowler. "Early assessments of the gap between integrated reporting and current corporate reporting." Meditari Accountancy Research 23, no. 1 (2015): 92–117. http://dx.doi.org/10.1108/medar-02-2014-0026.

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Purpose – The purpose of this paper is to provide early assessments of the changes for corporate reporting processes, which an emerging initiative like integrated reporting (IR) will require. The authors also consider the potential for these changes to contribute towards resolving major problems such as financial and environmental crises. IR is gaining momentum globally, and the implementation of some form of future mandatory requirement in this regard appears likely. Design/methodology/approach – The authors begin by developing a reporting checklist based on the requirements for IR, which the

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Feng, Tianyuan, Lorne Cummings, and Dale Tweedie. "Exploring integrated thinking in integrated reporting – an exploratory study in Australia." Journal of Intellectual Capital 18, no. 2 (2017): 330–53. http://dx.doi.org/10.1108/jic-06-2016-0068.

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Purpose Integrated thinking is central to the International Integrated Reporting Council’s (IIRC’s) integrated reporting (IR) framework, which is in turn is related to a potential resurgence of intellectual capital (IC) reporting. However, it remains unclear how key IR stakeholders understand this concept in theory or practice. The purpose of this paper is to explore how key stakeholders interpret integrated thinking; and how pilot organizations are applying integrated thinking in practice. Design/methodology/approach The study involved in-depth semi-structured interviews with key IR stakehold

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Hoang, Thinh Gia, Trang Kieu Vu, Ha Tuyet Nguyen, and Hiep Ngoc Luu. "Mandatory integrated reporting disclosure and corporate misreporting." Journal of Applied Accounting Research 21, no. 3 (2020): 363–82. http://dx.doi.org/10.1108/jaar-02-2019-0025.

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PurposeThis paper aims to enrich our understanding of whether mandatory IR adoption lures firm into misreporting or forces them to reduce it.Design/methodology/approachThe empirical analysis is carried out based on the sample containing all publicly listed firms in South Africa. Many different rigorous econometric techniques are adopted to thoroughly evaluate whether corporate misreporting practices increase or decrease following the mandatory adoption of IR.FindingsThe empirical results reveal that mandatory IR disclosure results in a decline in the misreporting practices of firms. The author

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Dr., Madan Lal Bhasin. "Integrated Reporting at the Crossroads: Will it Become Trendsetter Model for the Corporate Reporting." International Journal of Management Sciences and Business Research 6, no. 2 (2017): 35–59. https://doi.org/10.5281/zenodo.3468902.

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he landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Interest in and adoption of IR regarding a company’s financial, environmental, social, and governance performance is growing rapidly. Research needs to bridge the gap between social and financial performance by considering corporate performance i

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Briem, Christian Rainer, and Andreas Wald. "Implementing third-party assurance in integrated reporting." Accounting, Auditing & Accountability Journal 31, no. 5 (2018): 1461–85. http://dx.doi.org/10.1108/aaaj-03-2016-2447.

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Purpose The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the assurance process. Design/methodology/approach By conducting 25 in-depth semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance. Findings Companies follow coercive pressures by their

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Hassan, Abeer, Mahalaximi Adhikariparajuli, Mary Fletcher, and Ahmed Elamer. "Integrated reporting in UK higher education institutions." Sustainability Accounting, Management and Policy Journal 10, no. 5 (2019): 844–76. http://dx.doi.org/10.1108/sampj-03-2018-0093.

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Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports.

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Lai, Alessandro, Gaia Melloni, and Riccardo Stacchezzini. "Integrated reporting and narrative accountability: the role of preparers." Accounting, Auditing & Accountability Journal 31, no. 5 (2018): 1381–405. http://dx.doi.org/10.1108/aaaj-08-2016-2674.

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Purpose The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR. Design/methodology/approach A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cogniti

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Guthrie, James, Francesca Manes-Rossi, and Rebecca Levy Orelli. "Integrated reporting and integrated thinking in Italian public sector organisations." Meditari Accountancy Research 25, no. 4 (2017): 553–73. http://dx.doi.org/10.1108/medar-06-2017-0155.

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Purpose This paper aims to explore the linkages between integrated reporting (IR) and organisations’ internal processes, specifically focusing on investigating the internal mechanisms of change that can lead organisations to adopt IR disclosure and how this impacts on integrated thinking internally. Design/methodology/approach The paper draws upon previous analysis and insights provided in the IR academic literature, as well as analysing several directives, policy and framework pronouncements. The study also draws on the management accounting change literature, using it as a lens to observe ea

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Akbar Kurnianto, Unggul Purwohedi, and Rida Prihatni. "Analisis Faktor-faktor yang Memengaruhi Integrated Reporting." Jurnal Akuntansi, Perpajakan dan Auditing 1, no. 1 (2022): 16–30. http://dx.doi.org/10.21009/japa.0101.02.

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Abstract Financial information which has been the main analytical as well as the main accountability tool to investors apparently unable to meet the demands of investors, especially in terms of non-financial information disclosure. Integrated reporting (IR) exist to respond this issue. This study analyzes the effect of the size of the public accounting firm (KAP), stakeholder pressure, audit committee meetings, and audit committee authority on IR. Property, real estate and construction companies listed on the Indonesia Stock Exchange (IDX) were selected as the object of this study becaus

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Lopes, Ana Isabel, and Ana Margarida Coelho. "Engaged in integrated reporting? Evidence across multiple organizations." European Business Review 30, no. 4 (2018): 398–426. http://dx.doi.org/10.1108/ebr-12-2016-0161.

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Purpose The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking. Design/methodology/approach Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and

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Casonato, Federica, Federica Farneti, and John Dumay. "Social capital and integrated reporting." Journal of Intellectual Capital 20, no. 1 (2019): 144–64. http://dx.doi.org/10.1108/jic-08-2018-0132.

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Purpose To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’ reputation. Both studies examine how a bank rocked by a major scandal in 2004 has attempted to repair its legitimacy through integrated reporting (<IR>). The paper aims to discuss these issue. Design/methodology/approach This study is a post facto analysis based on the original research from Beck et al. (2017). The research process involved a case study a

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Lipunga, Andrew Munthopa. "Integrated Reporting in Developing Countries: Evidence from Malawi." Journal of Management Research 7, no. 3 (2015): 130. http://dx.doi.org/10.5296/jmr.v7i3.7195.

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<p>The study investigated the level of Integrated Reporting (IR) in developing countries focusing on Malawi. It employed content analysis using an Integrated Reporting Index (IRI) in examining annual reports of Malawian listed companies. Based on the score range of 0 to 1 being the minimum and maximum respectively, the study revealed an average IRI of 0.43and consequently an IR gap of 0.57. The average IRI suggested achievement of some progress toward IR by the companies and on the other hand the IR gap indicates the need for much more effort to be exerted in promoting IR amongst the lis

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Rizki Nur Amelia Bastian and Ika Permatasari. "The Trend of Integrated Reporting in Emerging Markets." International Journal of Economics and Management Sciences 2, no. 2 (2025): 282–96. https://doi.org/10.61132/ijems.v2i2.807.

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This study analyzes the implementation of Integrated Reporting (IR) in Indonesia based on the International Integrated Reporting Council (IIRC) framework, aiming to evaluate the trends in IR adoption over the past three years and assess the extent to which companies in Indonesia have aligned their reporting practices with IIRC standards. Using content analysis and one-way repeated measures ANOVA, this research examines integrated annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period, measuring the quality of IR implementation through a checklist deri

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Amirrudin, Mira Susanti, Mazni Abdullah, and Zakiah Saleh. "The Impact of the Quality of Integrated Reporting Disclosure on Corporate Reputation." Asia-Pacific Management Accounting Journal 16, no. 3 (2021): 85–102. http://dx.doi.org/10.24191/apmaj.v16i3-04.

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In 2013, the International Integrated Reporting Council (IIRC) issued the Integrated Reporting (IR) Framework to improve corporate reporting. The purpose of IR is to integrate financial and non-financial information to explain how the organisation creates value and improves firm performance over time. Since the introduction of IR, a company weighs the benefits over the costs of changing to IR. Recent trends in IR have heightened the need to examine the actual contents of IR. The objective of this study was to find the relationship between preparing a high-quality IR and corporate reputation. C

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Bachoo, Tishta. "Integrated Reporting: The Changing Nature of Accounting Profession." Accounting and Finance Research 8, no. 1 (2018): 49. http://dx.doi.org/10.5430/afr.v8n1p49.

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Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run. The purpose of this paper to find out the organizational benefits and implementation challenge

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Hamad, Salaheldin, Muhammad Umar Draz, and Fong-Woon Lai. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework." SAGE Open 10, no. 2 (2020): 215824402092743. http://dx.doi.org/10.1177/2158244020927431.

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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

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Vajra, M., and M.S.M Imthiyas. "Adoption of Integrated Reporting Practices in Sri Lanka." International Journal of Research 11, no. 2 (2024): 48–70. https://doi.org/10.5281/zenodo.10647307.

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<em>Integrated Reporting (IR) has gained prominence as a mechanism to provide balanced information to stakeholders regarding value creation. This study aims to investigate the perceptions of IR within Sri Lankan companies. Primary data were gathered from accounting experts including corporate report preparers, auditors, investors/analysts, and other relevant stakeholders through an online questionnaire. The questionnaire comprised two sections: Section A focused on demographic factors, while Section B delved into IR adoption-related factors. Statistical analysis, utilizing the latest version o

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Hsiao, Pei-Chi Kelly, and Martin Kelly. "Investment considerations and impressions of integrated reporting." Sustainability Accounting, Management and Policy Journal 9, no. 1 (2018): 2–28. http://dx.doi.org/10.1108/sampj-10-2016-0072.

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Purpose Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts. Design/methodology/ap

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Othman, Mona, Norida Basnan, Azlina Ahmad, and Mohd Fairuz Md Salleh. "THE INTEGRATED REPORTING FRAMEWORK ACROSS PUBLIC ADMINISTRATION: A THEMATIC REVIEW." Journal of Nusantara Studies (JONUS) 7, no. 1 (2022): 410–40. http://dx.doi.org/10.24200/jonus.vol7iss1pp410-440.

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Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public sector. Addressing the gap, reviews of the literature were presented synthesising the adoption of the IR framework across public administration.  Methodology: By drawing upon SCOPUS, Science Direct and Mendeley databases were employed to ge

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Alfiero, Simona, Massimo Cane, Ruggiero Doronzo, and Alfredo Esposito. "Determining characteristics of boards adopting Integrated Reporting." FINANCIAL REPORTING, no. 2 (October 2018): 37–71. http://dx.doi.org/10.3280/fr2018-002003.

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Nowadays, companies and markets are increasingly international and growing numbers of stakeholders are affected by the economic, social and environmental aspects of business, resulting in significant changes in how corporate information is both perceived and published. Over the last few years, this new scenario has led to many company boards voluntarily adopting an accounting and company performance communication tool, known as Integrated Reporting, (IR) which is a single disclosure document that satisfies stakeholders' increasing need for communication. This study's objective is to contribute

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Yusof, Suzila Mohamed. "Social Environmental Disclosure Between Gri-Sustainability Reporting and IIRC – Integrated Reporting Among European Companies." International Business Research 11, no. 6 (2018): 185. http://dx.doi.org/10.5539/ibr.v11n6p185.

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This critical approach study examines the social and environmental disclosure (SED) between Sustainability Reporting (SR) and Integrated Reporting (IR) among European companies. This paper argues that IR abandons sustainability and might overlap with the functions of SR. The research questions are to examine the integration level of SED within SR and IR and look for the patterns and motifs from reviewing both reports. Applying the critical text analysis method, the GRI G3 guidelines were used to examine a sample of ten European companies. This method is applicable as it does not have rigid pro

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Juniarti, Cynthia Halim, and Evelyn Wehantouw. "Market responses on integrated reporting: Does corporate reputation matter?" International Journal of Management and Sustainability 14, no. 2 (2025): 688–702. https://doi.org/10.18488/11.v14i2.4281.

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This study investigates the market response to the adoption of Integrated Reporting (IR) among companies listed on the Indonesia Stock Exchange and examines whether corporate reputation moderates this relationship. A quantitative approach was used, applying descriptive analysis and hypothesis testing with the Common Effect model. The analysis compared IR adopters and non-adopters using Cumulative Abnormal Return (CAR) as a measure of market response, both before and after the COVID-19 pandemic. Integrated Reporting (IR) adopters had greater Cumulative Abnormal Return (CAR) values than non-adop

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SHUBHANKAR, NATH, and SUBIT DUTTA DR. "INTEGRATED REPORTING AND DISCLOSURE PRACTICES IN INDIA: A STUDY OF SELECT BSE SENSEX COMPANIES WITH SPECIAL REFERENCE TO GUIDING PRINCIPLES OF INTEGRATED REPORTING." Seybold Report V16, no. 10 (2021): 1–17. https://doi.org/10.5281/zenodo.6553275.

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<strong>ABSTRACT</strong> Today stakeholders seek both financial as well as non-financial information to make a well-informed investment decision. An integrated report (IR) aims to provide a concise communication about how an organisation's strategy, governance, performance, and prospects create value over time. International Integrated Reporting Council ('IIRC') has prescribed Guiding Principles that underpin the preparation of an integrated report, specifying the report's content and how information is to be presented. Around 1,500 global companies in 62 countries adopted Int

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Rejeki, Dewi, and Nurmala Ahmar. "STUDI LITERATUR REVIEW : PENTINGNYA PENERAPAN INTEGRATED REPORTING (IR)." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 6, no. 3 (2022): 151–63. http://dx.doi.org/10.31955/mea.v6i3.2323.

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Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan pengaruh Tatakelola Perusahaan (Goog Corporat Governance) terhadap pentingnya penerapan Integrated Reporting. Penelitian ini dilakukan melalui studi literatur review yang berasal dari 20 jurnal/artikel yang telah dipublikasikan. Pencarian literatur melalui database elektronik seperti Google Scholar, ProQuest, Springer, Knowledge Map, Mendeley, Schi Hub, Science Direct dan sebagainya. Kata kunci yang digunakan adalah “Tata Kelola Perusahaan”, “Good Corporate Governance” dan “Integrated Reporting”. Hasil penelitian ini membukti

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Iacuzzi, Silvia, Andrea Garlatti, Paolo Fedele, and Alessandro Lombrano. "Integrated reporting and change: evidence from public universities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 2 (2020): 291–310. http://dx.doi.org/10.1108/jpbafm-08-2019-0120.

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PurposeThis paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.Design/methodology/approachThe paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.FindingsIR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, c

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Del Baldo, Mara. "The implementation of integrating reporting in SMEs." Meditari Accountancy Research 25, no. 4 (2017): 505–32. http://dx.doi.org/10.1108/medar-11-2016-0094.

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Purpose This paper aims to discuss the most critical aspects relative to the “usability” of the International Integrated Reporting Council (IIRC) Framework faced by small and medium-sized enterprises (SMEs) in releasing the integrated report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to their needs and features. Only recently the relevance of IR for SMEs has been internationally acknowledged. Design/methodology/approach The study is based on both a deductive and inductive approach. The first one is founded on a literature and

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Uzule, Kristine. "INTEGRATED REPORTING AS A MODEL FOR SUSTAINABILITY MANAGEMENT REPORTING: THE CASE OF NORTHEASTERN EUROPEAN AIRPORTS." Aviation 27, no. 4 (2023): 259–71. http://dx.doi.org/10.3846/aviation.2023.20607.

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In their annual and sustainability reports, many companies assert their adherence to the Sustainable Development Goals (SDGs) of the United Nations. The validity of such claims might be questioned if they are not substantiated with financial information and descriptions of value-creation projections. One framework that can show how SDGs are achieved is integrated reporting (<IR>). In contrast to traditional sustainability reports, <IR> encourages the integrated analysis of financial and non-financial information for six capital types within the company’s business model, which enabl

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Pratama, Arie, Winwin Yadiati, Nanny Dewi Tanzil, and Jadi Suprijadi. "Integrated Reporting in Southeast Asia: Does Value Creation Work?" Academic Journal of Interdisciplinary Studies 10, no. 5 (2021): 57. http://dx.doi.org/10.36941/ajis-2021-0123.

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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 f

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Dosinta, Nina Febriana. "RISET AKUNTANSI DI INDONESIA: INTEGRATED REPORTING DAN PELAPORAN KORPORAT." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, no. 2 (2023): 285–94. http://dx.doi.org/10.24815/jimeka.v8i2.26308.

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Integrated reporting (IR) was once questioned because standard setters in Indonesia have not required it. Corporate reports in Indonesia are voluntarily present in the form of IR. Although the preparation of IR in Indonesia is optional, it has been anticipated by reviewing corporate reporting research. Therefore, this study investigates IR in accounting research publications in Indonesia. This research uses a systematic literature review from 2017-2022 through nineteen articles in accounting journal publications indexed by the Science and Technology Index (SINTA) 1 and 2. The results show that

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