The Routledge Handbook of Integrated Reporting  book cover
1st Edition

The Routledge Handbook of Integrated Reporting

ISBN 9780367233853
Published June 4, 2020 by Routledge
486 Pages 52 B/W Illustrations

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Book Description

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.

This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses.

Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Table of Contents

List of figures

List of tables

Notes on contributors

1 Introduction to The Routledge Handbook of Integrated Reporting: an overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research

Charl de Villiers, Pei-Chi Kelly Hsiao and Warren Maroun

PART I Evolution and aspirations of integrated reporting

2 The International Integrated Reporting Council’s agenda of moving integrated reporting towards global adoption by 2025

Michael Bray and Liz Prescott

3 The Integrated Reporting Committee of South Africa: on the balance of integrated reporting

Leigh Roberts, Wayne van Zijl and Dannielle Cerbone

4 The fourth wave is integrated reporting: a practitioner’s perspective

Michael Bray and Nick Ridehalgh

5 Integrated reporting: the management accounting perspective of a professional accounting body

Nick Topazio, Rebecca McCaffry, Martin Farrar, Peter Spence, Peter Simons and Ian Selby

6 A case study on (and case for) integrated reporting and integrated thinking: relevance to a not-for-profit professional accounting association

John Purcell

PART II Critical reflections on the development of integrated reporting

7 The <IR> Framework: an example of what unfortunately happens when people who fail to comprehend the meaning of ‘accountability’ take control of an important reporting initiative

Craig Deegan

8 The IIRC’s journey: from sustainability to investor value

John Flower

9 Integrated reporting: reflections from a critical dialogic perspective

Judy Brown, Sendirella George and Jesse Dillard

10 Are integrated reporting and IFRS competing frameworks?

Richard Barker and Alan Teixeira

11 From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council

John Dumay

PART III Current integrated reporting knowledge and future research opportunities

12 Archival research informing the dual objective of integrated reporting

Mary E. Barth, Steven F. Cahan, Li Chen and Elmar R. Venter

13 Integrated reporting assurance: state of the art, current issues, future challenges and research opportunities

Adriana Rossi, Mercedes Luque-Vilchez and Cristiano Busco

14 The impact of governance on integrated reporting: a literature review

Patrick Velte and Jannik Gerwanski

15 Integrated reporting in the public sector

Sumit Lodhia, Amanpreet Kaur and Belinda Williams

PART IV Implementation of IT and IR

16 Integrated thinking or integrated reporting, which comes first?

Caroline M. Bridges, Mark Yeoman and Julie Harrison

17 Managing and measuring social impact through integrated thinking and reporting: the case of a European university

Cristiano Busco, Fabrizio Granà and Giulia Achilli

18 Integrated reporting preparers: mode of cognition, stakeholder salience and integrated thinking in action

Riccardo Stacchezzini and Alessandro Lai

19 Integrated thinking for stakeholder engagement: a processing model for judgments and choice in situations of cognitive complexity

Leonardo Rinaldi

PART V The content of integrated reports

20 Integrated reporting adoption with no substantial changes: a case study of a large chemical producer

James Guthrie and Matteo La Torre

21 Is the integrated report a potential source of information on sustainable value creation?

Elisabeth Albertini and Charles H. Cho

22 Integrated reporting in practice: practical insights into implementing integrated reporting

Yvette Lange

23 Integrated reporting and connectivity: exploring connectiveness

Eleonora Masiero, Carlo Bagnoli, Chiara Mio and Maurizio Massaro

PART VI Assurance and investors’ perspectives on integrated reporting

24 The journey to integrated report assurance: different pathways to add credibility and trust to an integrated report

Shan Zhou, Roger Simnett and Michael Bray

25 Integrated reporting and earnings calls: virtuous circle or benchmarking effect? Preliminary insights

Marco Fasan, Chiara Mio and Eduardo Flores

26 The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions

René de Klerk, Neil Eccles and Derick de Jongh

PART VII Sustainable development and integrated reporting

27 Making sustainable development goals happen through integrated thinking and reporting

Cristiano Busco, Fabrizio Granà and Maria Federica Izzo

28 Integrated reporting and sustainable development goals in universities

James Guthrie, Ana Rita Domingues, Francesca Manes-Rossi and Rebecca L. Orelli

29 Reporting on more than just natural capital

Michael Büchling and Jill Atkins

30 Integrated reporting and the need for specificity: lessons from city-based greenhouse gas measurement and reporting

Parvez Mia, James Hazelton and James Guthrie

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Charl de Villiers is an expert on Integrated Reporting; Professor of Accounting, the University of Auckland, New Zealand; a professor at the University of Pretoria, South Africa; an adjunct professor at several other universities; and a research fellow at the Centre for Sustainability Management, Leuphana University Lüneburg, Germany.

Pei-Chi Kelly Hsiao is a lecturer at the School of Accounting, Finance, and Economics, the University of Waikato, New Zealand. Her research interests include corporate disclosure, sustainability accounting, integrated reporting and investment decision-making.

Warren Maroun is a professor at the School of Accountancy, University of the Witwatersrand, South Africa. He has served on integrated reporting working groups for the Independent Regulatory Board for Auditors and Integrated Reporting Committee of South Africa.


"Integrated reporting and the prospect of integrated thinking has attracted huge interest amongst practitioners, researchers and policy setters. It is a potential game changer. This book is a must for all those captivated by the prospect of a reporting framework that influences what organisations focus on – from profit to creating value that encompasses overall well-being and to seeing the organisation as part of society. The book provides critical reflection on the framework, discusses the practicalities of implementation, considers future directions for integrated reporting and assurance and areas for further research. Its authors are leaders that have implemented integrated reporting in their organisations, leading technical experts and leading academic researchers and thinkers." — Carol Adams, Integrated Reporting Expert, Non-executive Director, Professor of Accounting, Durham University, UK, and Swinburne Business School, Australia