Integrated reporting: background, measurement issues, approaches and an agenda for future research

Charl de Villiers, Elmar R. Venter and Pei†Chi Kelly Hsiao

Accounting and Finance, 2017, vol. 57, issue 4, 937-959

Abstract: We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Date: 2017
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