Integrated reporting : background, measurement issues, approaches and an agenda for future research

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Authors

De Villiers, Charl Johannes
Venter, Elmar Retief
Hsiao, Pei-Chi Kelly

Journal Title

Journal ISSN

Volume Title

Publisher

Wiley

Abstract

We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Description

Keywords

Integrated reporting, Research agenda, International Integrated Reporting Council (IIRC)

Sustainable Development Goals

Citation

De Villiers, C., Venter, E. R. and Hsiao, P.-C. K. (2017), Integrated reporting: background, measurement issues, approaches and an agenda for future research. Account Finance, 57: 937–959. doi:10.1111/acfi.12246.