Integrated Reporting: Insights, gaps and an agenda for future research

By Charl de Villiers (Universities of Waikato and Pretoria), Leonardo Rinaldi and Jeffrey Unerman 

Integrated reporting has rapidly gained considerable prominence since the formation in 2010 of the International Integrated Reporting Committee (IIRC – subsequently renamed the International Integrated Reporting Council). Although the IIRC has become the dominant body globally in developing policy and practice around integrated reporting, it was not the first mover in this area. Some innovative reporting organisations had individually pioneered such practices. In South Africa, where integrated reporting is a listing requirement, guidelines for integrated reporting were being developed before the formation of the IIRC. Although integrated reporting is a relatively new area, both public policy and organisational practices in this area have developed rapidly. The aim of this paper is to trace the early development and current state-of-play of integrated reporting, and to set out a comprehensive agenda for future research. In addressing this aim the paper draws upon academic analysis and insights provided in the embryonic integrated reporting literature. 

De Villiers, C., Rinaldi, L. and Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7): 1042-1067.

Links: Open access version; published article.