Evaluating the integrated thinking research journey

Dusan Ecim and Warren Maroun

Chapter 9 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 135-149 from Edward Elgar Publishing

Abstract: The International Integrated Reporting Framework coined the term ‘integrated thinking’ in 2013, but it has been used conceptually in sustainability literature since at least the 1990s. Integrated thinking involves a holistic, multi-capital approach to decision-making and operations to promote value creation and sustainability. This chapter provides a comprehensive review of the current state of research on integrated thinking. This is done by analysing the research journey from generating and elaborating the concept of integrated thinking, to championing and legitimising integrated thinking logically, and finally to the production and impact of integrated thinking through measurement frameworks and post-implementation reviews. As a core research topic, integrated thinking is emerging with essential areas for future research. Examples include a global analysis of integrated thinking trends and the operationalisation of integrated thinking among public sector firms. This chapter consolidates the knowledge domain of integrated thinking. It offers an insightful critique of an emerging accounting and sustainability practice that can enhance an organisation's long-term value creation and sustainability.

Keywords: Integrated Reporting; Integrated Thinking; Multi-Capital Perspective; Research Journey; Sustainability (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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