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date: 22 March 2019

Abstract and Keywords

Company stakeholders have unprecedented access to information about company activities and are looking beyond accounting reports for broader information to better assist their decisions (IIRC, 2011). Integrated reporting (IR) is a reporting framework promoted in recent years that aims to capture the broader social and environmental dimensions of company operations and report the information in meaningful ways. While the intuition behind IR is simple and attractive, debates relating to the practicalities of implementing this “new” form of reporting persist. We use the lens of research on financial and sustainability reporting to explore some challenges faced by IR. We examine a significant body of work conducted over the past three decades that has shaped our understanding of how company reports are interpreted and used. Based on this analysis, we offer insight into the challenges facing IR. These insights can be useful for informing the debate on implementation of this proposed reform.

Keywords: integrated reporting, social reporting, environmental reporting, sustainability reporting, International Integrated Reporting Council, sustainability assurance

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