Economics at your fingertips  

What’s wrong with integrated reporting? A systematic review

Josua Oll () and Sabrina Rommerskirchen
Additional contact information
Josua Oll: University of Hamburg
Sabrina Rommerskirchen: University of Hamburg

NachhaltigkeitsManagementForum | Sustainability Management Forum, 2018, vol. 26, issue 1, 19-34

Abstract: Abstract Integrated reporting, the latest attempt to overcome the shortcomings of financial and sustainability reporting, has fast emerged as a new accounting practice. Recently, however, the integrated reporting movement has lost some of its momentum and is increasingly the subject of heated debate and controversy. In the related academic discourse, numerous scholars have started to question and challenge this new reporting trend from diverse angles. Against this backdrop, the present article reviews the current state of the academic literature to identify the major lines of criticism. Our findings show that the central critique relates to the fundamental concepts and guiding principles of the integrated reporting framework as well as to the International Integrated Reporting Council itself. By carving out the pivotal problem areas of integrated reporting, we identify critical issues that likely need to be addressed before integrated reporting can be expected to stand the test of time. We further identify three priority areas of criticism and discuss the attribution of responsibilities as well as approaches that offer potential solutions within these areas. Practitioners are invited to build upon our findings as potential intervention points for promoting the future acceptance and dissemination of integrated reports.

Keywords: Integrated reporting; International Integrated Reporting Council; Literature review; Criticism (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
https://www.springer ... onmental/journal/550

Access Statistics for this article

NachhaltigkeitsManagementForum | Sustainability Management Forum is currently edited by Prof. Dr. Edeltraud Günther, Prof. Dr. Mario Schmidt and Prof. Dr. Uwe Schneidewind

More articles in NachhaltigkeitsManagementForum | Sustainability Management Forum from Springer
Bibliographic data for series maintained by Sonal Shukla ().

Page updated 2019-11-06
Handle: RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0475-x