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12 years of integrated reporting: A review of research
Author(s) -
Jayasiri Nuradhi Kalpani,
Kumarasinghe Sriyalatha,
Pandey Rakesh
Publication year - 2023
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12958
Subject(s) - integrated reporting , normative , accounting , business , political science , public relations , sustainability , law , ecology , biology
Stakeholders’ demand for forward‐looking corporate reporting that includes both financial and non‐financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.