Integrated reporting - a memetic evolutionary perspective

Wayne van Zijl, Dannielle Cerbone and Warren Maroun

Chapter 2 in Research Handbook on Sustainability Reporting, 2024, pp 13-31 from Edward Elgar Publishing

Abstract: Corporate reporting is vital to the efficient functioning of capital markets. Integrated reporting is drawing increasing attention due to its ability to concisely tell a company’s value creation story. Equally important, the integrated report presents how companies use the six capitals to create value and aims to foster a culture of integrated thinking by management. Most integrated reporting research implicitly assumes it is a neutral, technical means of communicating financial and non-financial information. The prior research deploys legitimacy, stakeholder and neo-institutional theory to explain its evolution. This conceptual chapter provides an overview of memetic evolution theory and uses it to provide a novel perspective of integrated reporting’s evolution. The chapter illustrates the application of memetic evolution to integrated reporting and suggests areas for future research drawing on a memetic evolutionary lens of integrated reporting evolution.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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