Can Integrated Reporting and Integrated Thinking deliver organisational change? Conceptual framework and future research agenda

Ruth Dimes and Charl de Villiers

Chapter 7 in Research Handbook on Accounting and Organizational Change, 2025, pp 188-203 from Edward Elgar Publishing

Abstract: This chapter explores how integrated reporting (IR) and integrated thinking can drive internal change within organisations by connecting external reporting with internal decision-making to promote sustainable, long-term strategies. While some evidence suggests external reporting can align systems and improve decision-making, other studies view reporting as independent from internal processes. Proponents claim IR creates a ‘virtuous circle’ of benefits, embedding sustainability in organisational practices, while critics view it as an overhyped reporting trend. The chapter presents a framework for how IR and Integrated Thinking might influence organisational behaviour, considering both external and internal factors. It also discusses recent developments such as the International Sustainability Standards Board and the impact of AI, suggesting future research directions.

Keywords: Integrated reporting; Integrated thinking; Organisational change; Conceptual framework; Research agenda; Sustainability (search for similar items in EconPapers)
Date: 2025
ISBN: 9781803928906
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