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
ByCharl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun

part 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
ByLeigh Roberts, Wayne van Zijl, Dannielle Cerbone

chapter 4|17 pages

The fourth wave is integrated reporting

A practitioner’s perspective
ByMichael Bray, Nick Ridehalgh

chapter 5|9 pages

Integrated reporting

The management accounting perspective of a professional accounting body
ByNick Topazio, Rebecca McCaffry, Martin Farrar, Peter Spence, Peter Simons, Ian Selby

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
ByJohn Purcell

part 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
ByCraig Deegan

chapter 8|16 pages

The IIRC’s journey

From sustainability to investor value
ByJohn Flower

chapter 9|14 pages

Integrated reporting

Reflections from a critical dialogic perspective
ByJudy Brown, Sendirella George, Jesse Dillard

chapter 10|15 pages

Are integrated reporting and IFRS competing frameworks?

ByRichard Barker, Alan Teixeira

part Part III|57 pages

Current integrated reporting knowledge and future research opportunities

chapter 12|11 pages

Archival research informing the dual objective of integrated reporting

ByMary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter

chapter 13|16 pages

Integrated reporting assurance

State of the art, current issues, future challenges and research opportunities
ByAdriana Rossi, Mercedes Luque-Vilchez, Cristiano Busco

chapter 14|17 pages

The impact of governance on integrated reporting

A literature review
ByPatrick Velte, Jannik Gerwanski

chapter 15|11 pages

Integrated reporting in the public sector

BySumit Lodhia, Amanpreet Kaur, Belinda Williams

part Part IV|54 pages

Implementation of IT and IR

chapter 16|10 pages

Integrated thinking or integrated reporting, which comes first?

ByCaroline M. Bridges, Mark Yeoman, Julie Harrison

chapter 17|18 pages

Managing and measuring social impact through integrated thinking and reporting

The case of a European university
ByCristiano Busco, Fabrizio Granà, Giulia Achilli

chapter 18|11 pages

Integrated reporting preparers

Mode of cognition, stakeholder salience and integrated thinking in action
ByRiccardo Stacchezzini, Alessandro Lai

chapter 19|13 pages

Integrated thinking for stakeholder engagement

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

part 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
ByJames Guthrie, Matteo La Torre

chapter 21|14 pages

Is the integrated report a potential source of information on sustainable value creation?

ByElisabeth Albertini, Charles H. Cho

chapter 22|17 pages

Integrated reporting in practice

Practical insights into implementing integrated reporting
ByYvette Lange

chapter 23|13 pages

Integrated reporting and connectivity

Exploring connectiveness
ByEleonora Masiero, Carlo Bagnoli, Chiara Mio, Maurizio Massaro

part 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
ByShan Zhou, Roger Simnett, Michael Bray

chapter 25|13 pages

Integrated reporting and earnings calls

Virtuous circle or benchmarking effect? Preliminary insights
ByMarco Fasan, Chiara Mio, Eduardo Flores

part Part VII|66 pages

Sustainable development and integrated reporting

chapter 27|16 pages

Making Sustainable Development Goals happen through integrated thinking and reporting

ByCristiano Busco, Fabrizio Granà, Maria Federica Izzo

chapter 28|21 pages

Integrated reporting and Sustainable Development Goals in universities

ByJames Guthrie, Ana Rita Domingues, Francesca Manes-Rossi, Rebecca L. Orelli

chapter 29|16 pages

Reporting on more than just natural capital

ByMichael Büchling, Jill Atkins

chapter 30|11 pages

Integrated reporting and the need for specificity

Lessons from city-based greenhouse gas measurement and reporting
ByParvez Mia, James Hazelton, James Guthrie