Exploring integrated reporting: sustainability, transparency, and regulatory frameworks - a comparative analysis

Abdullah E. Alajmi and Rasheed Alrashidi

International Journal of Managerial and Financial Accounting, 2026, vol. 18, issue 2, 147-162

Abstract: In an age marked by increasing corporate complexity, global interdependence, and rising stakeholder expectations for transparency and sustainability, the importance of corporate governance is crucial. This study explores the transformative impact of the integrated reporting (IR) framework and its significant implications for corporate governance practices. Through a detailed comparative analysis, we examine how organisations that implement IR principles differ in their corporate governance effectiveness, stakeholder engagement, and financial performance compared to those using traditional reporting standards. Our research investigates how IR improves transparency, accountability, and long-term value creation. Additionally, it addresses the challenges, incentives, and regulatory influences affecting the adoption and effective implementation of IR in corporate governance frameworks. By providing a thorough evaluation of the IR framework's impact, this study offers valuable insights for corporate leaders, regulators, investors, and academics navigating the evolving field of corporate governance and reporting.

Keywords: integrated reporting; sustainability reporting; transparency; regulatory frameworks; comparative analysis. (search for similar items in EconPapers)
Date: 2026
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