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Integrated reporting: background, measurement issues, approaches and an agenda for future research

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  • Charl de Villiers
  • Elmar R. Venter
  • Pei†Chi Kelly Hsiao

Abstract

We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Suggested Citation

  • Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    • Handle: RePEc:bla:acctfi:v:57:y:2017:i:4:p:937-959
    DOI: 10.1111/acfi.12246
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    References listed on IDEAS

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