This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.

This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses.

Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

chapter 1|14 pages

Introduction to the Routledge Handbook of Integrated Reporting

An overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research

part I|90 pages

Evolution and aspirations of integrated reporting

chapter 3|30 pages

The Integrated Reporting Committee of South Africa

On the balance of integrated reporting

chapter 4|17 pages

The fourth wave is integrated reporting

A practitioner’s perspective

chapter 5|9 pages

Integrated reporting

The management accounting perspective of a professional accounting body

chapter 6|12 pages

A case study on (and case for) integrated reporting and integrated thinking

Relevance to a not-for-profit professional accounting association

part II|75 pages

Critical reflections on the development of integrated reporting

chapter 7|17 pages

The <IR> Framework

An example of what unfortunately happens when people who fail to comprehend the meaning of ‘accountability’ take control of an important reporting initiative

chapter 8|16 pages

The IIRC’s journey

From sustainability to investor value

chapter 9|14 pages

Integrated reporting

Reflections from a critical dialogic perspective

part III|57 pages

Current integrated reporting knowledge and future research opportunities

chapter 13|16 pages

Integrated reporting assurance

State of the art, current issues, future challenges and research opportunities

chapter 14|17 pages

The impact of governance on integrated reporting

A literature review

part IV|54 pages

Implementation of IT and IR

chapter 18|11 pages

Integrated reporting preparers

Mode of cognition, stakeholder salience and integrated thinking in action

chapter 19|13 pages

Integrated thinking for stakeholder engagement

A processing model for judgments and choice in situations of cognitive complexity

part V|59 pages

The content of integrated reports

chapter 20|13 pages

Integrated reporting adoption with no substantial changes

A case study of a large chemical producer

chapter 22|17 pages

Integrated reporting in practice

Practical insights into implementing integrated reporting

chapter 23|13 pages

Integrated reporting and connectivity

Exploring connectiveness

part VI|47 pages

Assurance and investors’ perspectives on integrated reporting

chapter 24|18 pages

The journey to integrated report assurance

Different pathways to add credibility and trust to an integrated report

chapter 25|13 pages

Integrated reporting and earnings calls

Virtuous circle or benchmarking effect? Preliminary insights