Integrated Reporting Paradigm

Integrated reporting (IR) began as an initiative to change accounting practice and quickly drew attention around the world. Many hope it will become the definitive way for organisations to disclose their strategy and business model. It is often placed within sustainability, but the topic belongs in a wider discussion of how corporate reporting is being transformed. IR remains controversial, since it has struggled to establish firm theoretical foundations and to gain real acceptance in practice.

Against that background, this book gives an in-depth review of the field and develops the concept of IR through a multi-level analysis. It traces the historical background of today's integrated reporting practices and sets out the strengths and weaknesses of the dominant approaches.

The book also examines the theories used to interpret the rationale for IR and to explain why so many organisations have adopted it. It closes by assessing the state and extent of the academic debate and pointing out promising directions for future research.