ABSTRACT
The chapter outlines an Integrated Report taxonomy based on integrated reporting (IR) preparers’ conceptions of this innovative form of reporting. It emphasizes that report preparation relies on preparers’ cognitive modes and their perception of stakeholder salience. Since several actors may participate as IR preparers, the design of an Integrated Report cannot be taken for granted. However, integrated thinking can facilitate integration between preparers’ different cognitive modes and a balanced prioritization of stakeholders. The taxonomy can help practitioners understand their positioning and help them to prepare Integrated Reports based on integrated thinking. The taxonomy also unveils research opportunities for exploring preparers’ roles in the IR process.
