A critical analysis of the contribution of Integrated Reporting to the recognition of intangibles

Ruth Dimes and Charl de Villiers

Chapter 13 in Handbook on Intangibles, 2026, pp 236-249 from Edward Elgar Publishing

Abstract: This chapter critically analyses Integrated Reporting’s current and potential contribution to the accounting and reporting of intangibles. We use Alvesson and Deetz’s critical framework to structure the chapter, providing insight (a review of the field), critique (consideration of the influences on the field) and transformative redefinition (a reflection on likely future developments). IR’s six capitals include several intangible capitals, and reporting on these has raised the profile of intangibles in corporate reports. The consideration of these six capitals and their connectivity in internal decision-making has been shown to lead to lasting organisational change. However, IR’s future as part of broader developments in non-financial reporting under the IFRS Foundation remains uncertain. While IR is likely to improve the disclosure of intangibles, thereby highlighting their importance, it offers little guidance as to their valuation.

Keywords: Integrated reporting; Intangibles; Six capitals; Non-financial reporting; Organisational change (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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