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