Revistes Catalanes amb Accés Obert (RACO)

The integrated reporting: a presentation of the current state of art and aspects of integrated reporting that need further development

Jordi Morros

Resum


Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.
Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items.
Findings: The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices.
Research limitations/implications: The paper provide insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice.
Practical implications: Highlight how companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other non financial information.
Social implications: The main social implication is to promote the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value
Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.

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