integrated reporting a structured literature review

• DOI: 10.1016/j.accfor.2016.06.001
• Corpus ID: 9951286

Integrated reporting: A structured literature review

• John Dumay , Cristiana Bernardi , +1 author P. Demartini
• Published 1 September 2016
• Business, Economics
• Accounting Forum

572 Citations

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Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review

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Integrated reporting: A structured literature review

Date of Publication: Feb 22, 2019

Author: John Dumay, Cristiana Bernardi, James Guthrie & Paola Demartini

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Integrated reporting: a structured literature review.

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Dumay, John; Bernardi, Cristiana ; Guthrie, James and Demartini, Paola (2016). Integrated reporting: A structured literature review. Accounting Forum , 40(3) pp. 166–185.

DOI: https://doi.org/10.1016/j.accfor.2016.06.001

This paper reviews the field of integrated reporting (<IR>) to develop insights into how <IR> research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published <IR> research presents normative arguments for <IR> and there is little research examining <IR> practice. Thus, we call for more research that critiques <IR>’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how <IR> research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

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Integrated Reporting: A Literature Review

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Please note you do not have access to teaching notes, a closer look at integrated reporting quality: a systematic review and agenda of future research.

Meditari Accountancy Research

ISSN : 2049-372X

Article publication date: 31 July 2023

Issue publication date: 25 April 2024

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

Design/methodology/approach

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

Research limitations/implications

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

Practical implications

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

Originality/value

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

• Systematic literature review
• Integrated reporting
• Integrated reporting quality
• Sustainability
• Corporate governance

Acknowledgements

This study was not funded by any party. The authors acknowledge the tremendous contributions made to this work by all of the anonymous reviewers and editors.

Permatasari, I. and Tjahjadi, B. (2024), "A closer look at integrated reporting quality: a systematic review and agenda of future research", Meditari Accountancy Research , Vol. 32 No. 3, pp. 661-692. https://doi.org/10.1108/MEDAR-08-2022-1782

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Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts ☆

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THE QUALITY ASSESSMENT OF INTEGRATED REPORTING: A STRUCTURED LITERATURE REVIEW

• Marcel Mock UCAM Universidad Católica San Antonio de Murcia, Spain https://orcid.org/0000-0003-3018-2952

Purpose: In December 2022, the European Union implemented the Corporate Sustainability Reporting Directive. It is intended to strengthen non-financial and financial information in corporate reporting to meet the growing requirements of an organization’s stakeholders. The quality of this information is essential to increase the usefulness of stakeholders’ decisions. Therefore, the article aims to give a comprehensive overview of the relevant literature that assesses characteristics for the quality of Integrated Reporting. On the one hand, it analyses the insights and reviews the critiques associated with quality assessment. On the other hand, the paper outlines future research paths to clarify which quality-enhancing elements in Integrated Reporting are essential.

Design / Methodology / Approach: The research is based on a qualitative research design. It develops a structured literature review and sheds light on the empirical state of the art. The papers are examined by using document analysis and structured content analysis.

Findings: The results highlight that the research field of Integrated Reporting is becoming increasingly important; most of the papers come from Italy. The results indicate that the quality of integrated reports is significantly related to company-specific factors. However, the results also show that there are still many open future research paths to fully capture the quality assessment of Integrated Reporting.

Research Implications / Limitations: The paper reveals the classical limitations of qualitative research. In addition, due to the tight inclusion criteria and novelty of the research field, the sample size is limited.

Contribution / Originality / Value: This paper presents a state-of-the-art structured literature review. It offers insights into the quality assessment of Integrated Reporting and the corresponding decision’s usefulness of information. To the researcher’s knowledge, no paper investigates this topic with a wide-ranging structured literature review. Consequently, the paper adds value to academia, practitioners, and standard setters.

JEL Classification: L20, M10, M14, M40

Paper Classification: Literature Review

Author Biography

Marcel mock, ucam universidad católica san antonio de murcia, spain.

Marcel Mock (M.Sc., CIIA, CEFA) is a PhD candidate at UCAM Universidad Católica San Antonio de Murcia, Spain and is part-time lecture Finance at the FOM Hochschule for Oekonomie & Management, Hannover, Germany. He is also a Research Fellow at the is Institute for Strategic Finance at FOM and conducts research on corporate reporting and sustainability. Affiliation: UCAM Universidad Católica San Antonio de Murcia, Spain & FOM Hochschule, Germany.

Copyright (c) 2023 Marcel Mock

This work is licensed under a Creative Commons Attribution 4.0 International License .

https://creativecommons.org/licenses/by/4.0/deed.en

Integrated reporting: boon or bane? A review of empirical research on its determinants and implications

• Original Paper
• Published: 28 November 2018
• Volume 89 , pages 515–567, ( 2019 )

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• Linda Kannenberg 1 &
• Philipp Schreck 1  

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Integrated Reporting (IR) is a fairly new form of corporate reporting that is believed to hold promises for both financial and sustainability reporting. IR goes beyond a mere change in information disclosures and has the potential to influence internal communication processes, strategic considerations and, as a result, decision-making. The simultaneous portrayal of sustainability concerns alongside financial considerations might lead to socially and ecologically advantageous company decisions. A thorough understanding of those factors that potentially mediate the relationship between integrated reporting on one side, and company performance on the other, allows for conclusions on whether integrated reporting substantially affects the way in which companies deal with sustainability issues. To address this question, this article provides a structured review of empirical studies on the implications of integrated reporting within as well as outside of the organization. We reviewed evidence from 32 studies suggesting that integrated reporting has some positive implications, such as an improvement in data quantity and quality as well as an improved collaboration on sustainability issues within the firm. In contrast, our review provided inconclusive results on whether IR advances sustainability performance. We discuss these findings and offer avenues for further research in the field.

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Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies

The Performance-Reporting Gap: A Key to Understanding the Relevance of Sustainability Reporting Information to Stakeholders

Development of Sustainability Reporting Frameworks: The Case of Australia

The terms ‘ESG information’ and ‘non-financial information’ are used interchangeably in this review. When referring to ‘sustainability’ this concerns the social and environmental only, the financial dimension of corporate performance is discussed separately.

Strategic focus and future orientation, connectivity of information, stakeholder relationships, materiality, conciseness, reliability and completeness, consistency and comparability.

Organizational overview and external environment, Governance, Business model, Risks and opportunities, Strategy and resource allocation, Performance, Outlook, Basis of preparation and presentation (Determinants of what to include, methods and frameworks used).

Financial capital are available funds, manufactured capital expresses the manufactured physical objects of the reporting organization (i.e. buildings, equipment, infrastructure), intellectual capital refers to knowledge-based intangibles (i.e. intellectual property), human capital illustrates employee’s capabilities, competencies and experience, social and relationship capital the relationships between and within communities, groups of stakeholders and other networks, and natural capital embraces all affected environmental resources and processes (i.e. air, land, minerals, biodiversity) (IIRC and SASB 2013 ).

The US SEC as well as the European Commission started investigating policy approaches to mandatory ESG disclosure around 2009. The Grenelle II Act in France passed in 2012 represents an advanced national regulation, which extends the reporting on social and environmental impacts to businesses in CO 2 -intensive industries with more than 500 employees. Similarly, Denmark required about 1100 of their largest businesses to report on CSR issues in their annual report as of 2008.

In this approach the reporting principles have to be adopted, otherwise reasons for its omittance have to be provided (The South African Institute of Chartered Accountants 2012 ).

These MoUs are supposed to diminish duplication and demonstrate reciprocity between standards as well as a commitment to IR without colonizing existing reporting approaches (Humphrey et al. 2014 ).

Power distance indicates the acceptance of unequal power distribution by less powerful members. Uncertainty avoidance describes societal members are (un)comfortable with uncertainty, whereas long- vs. short-term orientation expresses the encouragement of societal change or a preference for time-honoured traditions.

Collectivist countries include Indonesia, China or Mexico; Individualistic countries are Germany, the U.S. or Australia.

Masculine countries are Japan, Hungary and Mexico; Feminist countries include Sweden, Chile or South Korea.

The score is based on an international assessment of the state of corporate responsibility by Account Ability, the Environmental Performance Index (EPI) by Yale University and Human Development Index (HDI) by the UNDP.

See Arguelles et al. ( 2015 ), Frías-Aceituno et al. ( 2013b ), Frias-Aceituno et al. ( 2014 ), García-Sánchez et al. ( 2013 ) and Sierra-García et al. ( 2015 ).

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Is expressed by the disparity of characteristics of its members, i.e. presence of foreigners, gender diversity.

The percentage of non-executive directors on the board is used as a proxy variable.

SAP’s Integrated Performance Analysis is a prominent example for such a depiction of cause-and-effect relationships, i.e. that a one percent reduction in GHG emissions would have a positive impact of 4 million € on operating profit (SAP 2016 ).

The IIRC and their communications service provider Black Sun Plc received 66 valid questionnaires and conducted 29 subsequent telephone interviews to gather more detailed information about the surveyed responses.

E.g., Günther et al. ( 2016 ) identified GHG politics acting as moderators of the relationship between the carbon disclosure and carbon performance. They further found that other stakeholders, such as media, employees, and customers appear to be directly related to the carbon disclosure score.

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Kannenberg, L., Schreck, P. Integrated reporting: boon or bane? A review of empirical research on its determinants and implications. J Bus Econ 89 , 515–567 (2019). https://doi.org/10.1007/s11573-018-0922-8

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Published : 28 November 2018

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Managing neurodiversity in workplaces: a review and future research agenda for sustainable human resource management.

1. Introduction

2. literature review, 2.1. neurodiversity—origins of the concept and statistics, 2.2. neurodiversity in the labour market, 2.3. managing neurodiversity in workplaces—organizational barriers and needs, 3. materials and methods.

• What are the research directions and gaps in the topic of managing neurodiversity in workplaces mentioned in the literature?
• What are future research directions in the field of managing neurodiversity in workplaces with reference to Methodology, Theory, and Contexts?

5. Discussion and Conclusions

Author contributions, data availability statement, conflicts of interest.

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Rollnik-Sadowska, E.; Grabińska, V. Managing Neurodiversity in Workplaces: A Review and Future Research Agenda for Sustainable Human Resource Management. Sustainability 2024 , 16 , 6594. https://doi.org/10.3390/su16156594

Rollnik-Sadowska E, Grabińska V. Managing Neurodiversity in Workplaces: A Review and Future Research Agenda for Sustainable Human Resource Management. Sustainability . 2024; 16(15):6594. https://doi.org/10.3390/su16156594

Rollnik-Sadowska, Ewa, and Violetta Grabińska. 2024. "Managing Neurodiversity in Workplaces: A Review and Future Research Agenda for Sustainable Human Resource Management" Sustainability 16, no. 15: 6594. https://doi.org/10.3390/su16156594

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Integrated reporting: A structured literature review

2016, Accounting Forum

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Abstract Purpose - This research aims to investigate the adherence level of current company reports to the IIRC integrated reporting framework through the analysis of whether and to what extent those reports include content elements of this framework. This study also aims to examine the impact of sustainability governance characteristics on adherence level of current company reports to the integrated reporting framework. Design/methodology/approach - The sample of this research includes the non-financial companies which are listed on Borsa Istanbul (BIST), the Turkish stock exchange, as of 31 December 2015. We constructed a disclosure index based on the content elements of the International Integrated Reporting Council (IIRC) reporting framework. Then, we measured integrated reporting disclosure score (IRS) of each company through a manual content analysis of its annual reports and stand-alone sustainability reports. In order to test our hypotheses, we performed a number of statistical analyses. Findings – We determined that current company reports mostly present generic risks rather than company-specific; provide positive information while dismissing negative information; present financial and non-financial initiatives separately; lack a strategic focus; and include backward-looking information rather than forward-looking information. Consistent with our predictions, we found that the IRS is significantly and positively associated with sustainability reporting, Global Reporting Initiative (GRI) adoption, sustainability index listing, and presence of a sustainability committee. Originality/value – Our study contributes to the literature by enhancing the understanding of integrated reporting practice through the application of a checklist based upon IIRC integrated reporting framework. Further, our study contributes to the literature by evaluating the impact of sustainability governance characteristics on IRS.

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The amount of literature on IR has grown over the last few years, but while particular attention has been paid to the variables that can play a role in IR adoption, IR quality and its determinants are still the subject of debate. The main determinants of IR quality outlined by the literature are firm size, industry, national context, firm performance, assurance, and to a lesser extent, corporate governance and company ownership structure. However, previous studies have usually reached conflicting results, thus not providing shared conclusions.This paper aims to understand the impact of the Board of Directors’ features on IR quality, evaluated in terms of the degree of compliance between IR content and the guidelines suggested in the IR framework presented by IIRC. The Board’s characteristics considered are size, composition and diversity with regard to board members’ gender, age and level of education.53 companies were taken into consideration from 2013 to 2016 for a total number of...

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