ABSTRACT
Integrated reporting (IR) is a form of disclosure that focuses on communicating the interactions between financial and non-financial information. This chapter provides details on the origins and developments of IR, and the connections between IR and intellectual capital (IC). It discusses prior literature and points to research opportunities at the intersection between IR and IC. The International Integrated Reporting Council (IIRC) was established in 2010 based on the initiative of the Prince of Wales' Accounting for Sustainability Project and the Global Reporting Initiative (GRI). As such IR was founded on the concept of sustainability. The IIRC promotes IR by visiting and presenting at conferences and universities, and engaging with regulators and corporates. The IIRC has various boards and activities that involve the CEOs of multinationals, representatives of the large audit firms, and regulators and other influential individuals. The IIR framework is a voluntary principles-based framework that guides the preparation of an integrated report.
