Abstract:
This paper has three main aims. First, the paper introduces the concept of integrated
reporting (<IR>) as described by the International Integrated Reporting Council
(IIRC). A background to the development of the <IR> concept over the 4-year period
from the inception of the IIRC in 2010 is provided, culminating in the release by
the IIRC of a Consultation Draft (CD) of the <IR> framework in March 2013. Second,
the paper discusses key issues currently being debated relating to the CD that
the IIRC will need to resolve prior to the expected release of their <IR> framework
in late 2013. This discussion is based on issues identified and reported to the IIRC
by a subcommittee of the International Association for Accounting Education and
Research (IAAER) comprised of international accounting academics. Finally, the
paper identifies a range of potential research issues relating to the development and
implementation of <IR>.
