12 years of integrated reporting: A review of research

Nuradhi Kalpani Jayasiri, Sriyalatha Kumarasinghe and Rakesh Pandey

Accounting and Finance, 2023, vol. 63, issue 2, 2187-2243

Abstract: Stakeholders’ demand for forward‐looking corporate reporting that includes both financial and non‐financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.

Date: 2023
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