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Integrated reporting: Insights, gaps and an agenda for future research

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Integrated reporting : Insights, gaps and an agenda for future research. / de Villiers, Charl; Rinaldi, Leonardo; Unerman, J.

In: Accounting, Auditing and Accountability Journal, Vol. 27, No. 7, 2014, p. 1042-1067.

Research output: Contribution to journalJournal article

Harvard

de Villiers, C, Rinaldi, L & Unerman, J 2014, 'Integrated reporting: Insights, gaps and an agenda for future research', Accounting, Auditing and Accountability Journal, vol. 27, no. 7, pp. 1042-1067. https://doi.org/10.1108/AAAJ-06-2014-1736

APA

de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(7), 1042-1067. https://doi.org/10.1108/AAAJ-06-2014-1736

Vancouver

de Villiers C, Rinaldi L, Unerman J. Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal. 2014;27(7):1042-1067. https://doi.org/10.1108/AAAJ-06-2014-1736

Author

de Villiers, Charl ; Rinaldi, Leonardo ; Unerman, J. / Integrated reporting : Insights, gaps and an agenda for future research. In: Accounting, Auditing and Accountability Journal. 2014 ; Vol. 27, No. 7. pp. 1042-1067.

Bibtex

@article{e7373376e44b4e9589dcc8188ca7b84e,
title = "Integrated reporting: Insights, gaps and an agenda for future research",
abstract = "Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting. Design/methodology/approach – The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements. Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice. Research limitations/implications – The paper provide academics, regulators and reporting organisations with insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. A key limitation is that it draws upon a synthesis of the existing literature which is at quite an early stage of development – but provides scope for considerable further development. Originality/value – The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research. {\textcopyright} Emerald Group Publishing Limited.",
keywords = "IIRC, Integrated reporting, Sustainability reporting",
author = "{de Villiers}, Charl and Leonardo Rinaldi and J. Unerman",
year = "2014",
doi = "10.1108/AAAJ-06-2014-1736",
language = "English",
volume = "27",
pages = "1042--1067",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "7",

}

RIS

TY - JOUR

T1 - Integrated reporting

T2 - Insights, gaps and an agenda for future research

AU - de Villiers, Charl

AU - Rinaldi, Leonardo

AU - Unerman, J.

PY - 2014

Y1 - 2014

N2 - Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting. Design/methodology/approach – The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements. Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice. Research limitations/implications – The paper provide academics, regulators and reporting organisations with insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. A key limitation is that it draws upon a synthesis of the existing literature which is at quite an early stage of development – but provides scope for considerable further development. Originality/value – The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research. © Emerald Group Publishing Limited.

AB - Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting. Design/methodology/approach – The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements. Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice. Research limitations/implications – The paper provide academics, regulators and reporting organisations with insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. A key limitation is that it draws upon a synthesis of the existing literature which is at quite an early stage of development – but provides scope for considerable further development. Originality/value – The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research. © Emerald Group Publishing Limited.

KW - IIRC

KW - Integrated reporting

KW - Sustainability reporting

U2 - 10.1108/AAAJ-06-2014-1736

DO - 10.1108/AAAJ-06-2014-1736

M3 - Journal article

VL - 27

SP - 1042

EP - 1067

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 7

ER -