Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective

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Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “In a case study, Lodhia (2015) draws the conclusion that IR is a complex process involving a sequence of activities rather than merely an outcome in the form of an integrated report.”
The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, background): “, 2011), leaving issues related to SOEs under researched (Roper and Schoenberger-Orgad, 2011), especially as far as IR is concerned (Lodhia, 2014).”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “Integrated reporting is a new approach to reporting which will result in exhibiting a more holistic view of organizations by integrating economic, social and environmental issues, rather than focusing only upon traditional ﬁ nancial statements (Lodhia, 2015).”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “…research into IR has primarily focused on the preparers of integrated reports (companies), not the users of these reports (see, for e.g., Frı́as-Aceituno et al. 2013a, b, 2014; Higgins et al. 2014; Jensen and Berg 2012; Lodhia 2015; Stent and Dowler 2015; van Zyl 2013; Wild and van Staden 2013).”