By Charl de Villiers (Universities of Waikato and Pretoria), Leonardo Rinaldi and Jeffrey Unerman
Integrated reporting has rapidly gained considerable
prominence since the formation in 2010 of the International Integrated
Reporting Committee (IIRC – subsequently renamed the International Integrated
Reporting Council). Although the IIRC has become the dominant body globally in
developing policy and practice around integrated reporting, it was not the
first mover in this area. Some innovative reporting organisations had
individually pioneered such practices. In South Africa, where integrated
reporting is a listing requirement, guidelines for integrated reporting were
being developed before the formation of the IIRC. Although integrated reporting
is a relatively new area, both public policy and organisational practices in
this area have developed rapidly. The aim of this paper is to trace the early
development and current state-of-play of integrated reporting, and to set out a
comprehensive agenda for future research. In addressing this aim the paper
draws upon academic analysis and insights provided in the embryonic integrated
De Villiers, C., Rinaldi, L. and Unerman, J.
(2014). Integrated Reporting: Insights, gaps and an agenda for future
research. Accounting, Auditing & Accountability Journal, 27(7): 1042-1067.
Links: Open access version; published article.