Integrated reporting

Abstract: Since the end of the 1990s, sustainability reporting has become an increasingly relevant topic in business and academia. However, literature is still limited in quantity and no major reviews of the latest developments have thus far been presented. This paper provides a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting. Our aim is to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research. We specifically illuminate factors influencing the adoption, the extent, and the quality of reporting. Based on our findings we provide an otherwise often missing link to theory (especially legitimacy, stakeholder, signaling, and institutional theory). Finally, possible future research themes are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as reporting quality and stakeholder perception.

Abstract: Foreword. Acknowledgments. Introduction. Notes. Chapter 1 What Is One Report? The Meaning of One Report. Novo Nordisk: An Early Adopter of One Report. Rhetoric and Design in Natura's 2008 Annual Report. The Urgent Need for One Report. Notes. Chapter 2 United Technologies Corporation's First IntegratedReport. UTC's First One Report. A Brief History of Corporate Reporting at UTC. More on the 2008 Report. UTC's Half-Century of Corporate Reporting. Notes. Chapter 3 The State of Financial Reporting Today. Background on Financial Reporting. Complexity. Extensible Business Reporting Language (XBRL). Auditing. Notes. Chapter 4 The State of Nonfinancial Reporting Today. A Typology of Nonfinancial Information. Intangible Assets. Intangible Assets at Infosys. Key Performance Indicators. Environmental, Social and Governance Metrics. Assurance on Nonfinancial Information. Notes. Chapter 5 Sustainable Strategies for a SustainableSociety. Sustainability at Ricoh. Corporate Social Responsibility. Sustainability. Sustainable Competitive Advantage. Sustainable Strategies Require Integrated Reporting. Corporate Reporting at Ricoh. Notes. Chapter 6 It's Time for One Report. The Case for One Report. One Report for a Sustainable Strategy for a SustainableSociety. The Time Is Now. Objections to One Report. The Bottom Line. Notes. Chapter 7 The Internet and Integrated Reporting. A Web-based Perspective on One Report. The Essential Elements of Web-based Integrated Reporting. Web 3.0 and Integrated Reporting. Notes. Chapter 8 Integrated Reporting for a SustainableSociety. Companies Must Take Responsibility. Innovation. Support from the Investment Community. Development of Standards. Legislation and Regulation. Support from Civil Society. Notes. Appendix A: Companies and Organizations with URLs. Appendix B: Acronyms. Index.

Abstract: Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting. Design/methodology/approach – The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements. Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice. Research limitations/...