The international integrated reporting framework : key issues and future research opportunities

By Mandy M. Cheng, Wendy Green, Pieter Conradie, Noriyuki Konishi, Andrea M. Romi. 2014

393 citations recorded by the source corpus.

This paper has three main aims. First, the paper introduces the concept of integrated reporting ( ) as described by the International Integrated Reporting Council (IIRC). A background to the development of the 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 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 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 .

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0a52c69d6eefe89b07c8b3e9b8736a741d9cd4cc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, neutral): “…opportunistic use of information by large monopolistic companies (Frı́as-Aceituno et al. 2014); the subjective concept of six capitals can lead to insubstantial narratives (Cheng et al. 2014); and there are issues with the assurance aspects of integrated reporting (Burritt 2012; Cheng et al. 2014).”
Integrated Reporting: Insights, gaps and an agenda for future research (2014, background): “Cheng et al. (2014) also identify several potential integrated reporting research issues.”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “…2016; Barth et al., 2017; Bernardi & Stark, 2018; Lee & Yeo, 2016; Maniora, 2017; Mervelskemper & Streit, 2017; Zhou et al., 2017); other papers examine the IIRC's pioneer work, such as papers evaluating the Consultation Draft of the IR Framework (Adams, 2015; Cheng et al., 2014; Flower, 2015).”
Integrated reporting: an international overview (2016, background): “Little is known about this new way of reporting, which opens paths to new research (Cheng et al. 2014, Adams 2015, Simnett & Huggins 2015).”
Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “The idea that businesses should broaden their reporting to incorporate all the tools they use as inputs for their business operations is fundamental to the principle of integrated reporting [42].”
Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note (2016, background): “Nevertheless, whether the relevance of financial information is indeed enhanced by putting financial reporting into a wider, more integrated perspective, while applying the same accounting standards, is an open empirical question (Cheng et al., 2014; de Villiers, 2014; Solomon & Maroun, 2012).”
Integrated reporting: A structured literature review (2016, background): “The next two attributes are normative in nature and include Commentary/Normative/Policy (E4) (e.g., Cheng et al., 2014; Tweedie, 2014); and Literature Review (E5).”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “The International Integrated Reporting Council (IIRC), formed in 2010, proposed the production of a separate report that will integrate ﬁ nancial and non-ﬁ nancial information (Cheng et al. , 2014).”