ABSTRACT
This study investigates how companies adopt the International Integrated Reporting Framework (IIRC Framework). It takes a case study approach using content analysis of a large company’s social and environmental disclosures. Despite claiming to produce an integrated report, the findings indicate that the company does not follow the IIRC Framework. This study provides evidence that, when subject to external regulatory pressure, companies may not change their past practices with a new reporting framework. Instead, they may rely on their established internal practices and other guidelines to construct their reports. The study’s findings have implications for both academics and practitioners seeking to develop integrated reporting.
