Integrated reporting: The current state of empirical research, limitations and future research implications

Velte, Patrick; Stawinoga, Martin

doi:10.1007/s00187-016-0235-4

Cited by 230 publications

(239 citation statements)

References 61 publications

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“…From this perspective, our study is in line with the literature review of Velte and Stawinoga (2017), which deals with the analysis of factors that favour the adoption and quality of integrated reporting and the effects of this practice. Our study differs as it adopts a classification criterion based on the distinction between the normative perspective and the descriptive perspective, whereas the work of Velte and Stawinoga (2017) classifies contributions according to different levels of analysis: market, organization, and individual/group. Based on the considerations outlined above, to investigate the assumptions and consequences of integrated reporting, we first establish a literature review protocol based on four main research questions related to both the normative and descriptive perspectives.…”

Section: Literature Review Methodologymentioning

confidence: 62%

Section: Introductionmentioning

confidence: 62%

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Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

170

137

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The diffusion of integrated reporting has encouraged academics to pay greater attention to this topic. Several studies have been conducted since the 2011 of the Discussion Paper "Towards Integrated Reporting: Communicating Value in the 21stCentury" by the International Integrated Reporting Council. However, conflicting opinions and the wide range of extant studies underscore the need to better understand the current contributions in the field. Furthermore, the novelty of integrated reporting makes it necessary to define as yet unexplored fields in this research stream.To that end, we conduct a systematic review of the literature to classify the research according to normative and descriptive perspectives and identify an agenda that will be able to guide future studies. The review shows that the concept of value creation, internal and qualitative determinants, the content and quality of integrated reporting, and its impacts need further investigation.

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Section: Literature Review Methodologymentioning

confidence: 62%

Section: Introductionmentioning

confidence: 62%

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

170

137

View full text Add to dashboard Cite

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“…However, only two contributions have studied the role of the audit committee in integrated reporting. Velte () highlighted how the financial and sustainability expertise of the audit committee improves the readability of the integrated report, and Ahmed Haji and Anifowose () similarly found that both the effectiveness and the authority of the audit committee and the number of annual meetings increase the extent of the information contained in the integrated report and the level of alignment with the International Integrated Reporting Council (IIRC) principles.…”

Section: Literature Reviewmentioning

confidence: 99%

Board characteristics and integrated reporting quality: an agency theory perspective

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

285

259

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Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of better representing the capacity of companies to create value over time. In recent years, attention to this new reporting tool has grown in both professional and academic fields. However, despite past research that has analysed many aspects of integrated reporting, the integrated reporting quality and its determinants are still little explored. This study aims to fill this gap by analysing the effect of board characteristics on integrated reporting quality according to an agency theory approach. The findings, based on a sample of 134 international firms, show a positive relationship between the size, independence, diversity, and activity of a board with integrated reporting quality. This study contributes to enriching literature in this area in various ways. First, it broadens the scope of application of agency theory; second, it identifies further internal determinants of integrated reporting quality. This is the first study that analyses the impact of the characteristics of a board as a determining factor of integrated reporting quality.

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“…; Perego et al. ; Velte and Stawinoga ). Extant research also finds that <IR> users are yet to develop a clear approach to reporting their business model.…”

mentioning

confidence: 97%

“…; Dumay et al. ; Velte and Stawinoga ). Much prior research is optimistic about <IR>’s potential impact (e.g., Adams and Simnett ; Lodhia and Stone ).…”

mentioning

confidence: 98%

The Business Model in Integrated Reporting: Evaluating Concept and Application

Tweedie

Nielsen

Martinov‐Bennie

2017

Australian Accounting Review

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A key feature of the International Integrated Reporting Council's (IIRC) agenda to improve corporate reporting is to encourage companies to use Integrated Reports to disclose their underlying business models. However, extant research suggests that the IIRC's distinctive business model concept is not well understood. This paper aims to unpack and critically evaluate the core features of the IIRC's business model concept. To unpack the IIRC's business model, the paper conducts a structured comparative analysis of the IIRC's model against eight influential alternatives in prior business model research. The paper then evaluates the extent to which Integrated Reporting's distinctive business model is: (1) internally coherent and consistent; and, (2) consistent with the IIRC's broader reporting objectives. The paper identifies tensions in both these areas. Since the IIRC's business model is central to its agenda to improve corporate reporting, these tensions are relevant to both Integrated Reporting research and broader discussions about whether, or how, disclosing business models advances mainstream reporting frameworks.

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Integrated reporting: The current state of empirical research, limitations and future research implications

Cited by 230 publications

References 61 publications

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Board characteristics and integrated reporting quality: an agency theory perspective

The Business Model in Integrated Reporting: Evaluating Concept and Application

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