A systematic literature review on integrated reporting from 2011 to 2020
Integrated reporting: The new big picture | Deloitte Insights
Integrated reporting: A structured literature review. Accounting Forum , 40 3 pp. Thus, this paper offers an insightful critique into an emerging accounting practice. Find your personal contacts including your tutor and student support team:.
Analysing and evaluating integrated reporting: Insights from applying a normative benchmark
Corporate Social Responsibility CSR and sustainable development address the relationship between business and society. Calls for CSR have been framed through a mix of voluntary and law mandated corporate actions which have led to conflicting results. To reach their full potential, ESG need to be measured, included in managerial and investment decision-making and accounted for in integrated reporting. Demands on corporations and their investors to address societal expectations are on the rise and represent a key aspect of the contemporary business landscape. Although it is beyond the scope of this chapter to elaborate on the heterogeneity of investor types and their short or long term investment horizons, it is critical to note that if corporations are to become socially responsible and create sustainable value , they need, among others, the support of their investors, their capital providers.
This study aims to furnish the systematic literature review on integrated reporting IR and answer three research questions: How has the IR concept been developed recently across the different countries? What are the future opportunities available for IR? The methodology involves selection, classification and categorization of articles on IR into their focus areas, journals, time distribution, continent-wise distribution, research methodologies and keywords analysis. The findings of the study suggest that there is a need of the following: increasing the case studies and empirical research in developing assurance models, analysis of the perception of shareholders in Asian countries, harmonization of financial and non-financial standards, research on the IR of non-listed companies.