This ebook of Accounting, Auditing and Accountability Journal provides academic analysis and insights from accounting and accountability research into the rapidly emerging field of integrated reporting.

Integrated reporting has gained considerable prominence since the formation in 2010 of the International Integrated Reporting Committee (IIRC—subsequently renamed the International Integrated Reporting Council). Although the IIRC has become the dominant body globally in developing policy and practice around integrated reporting, it builds on initiatives that had developed before the formation of the IIRC. These include, for example, the GRI framework, sustainability accounting initiatives, social and environmental reporting initiatives and other reporting practices pioneered by innovative reporting organizations and regulatory regimes.

The drive towards integrated reporting has been criticised for its de-emphasis of sustainability and accountability, and its focus on investor information needs. Concerns have also been raised that the agenda may have already been captured by the business community. This could result in integrated reporting being unable to achieve meaningful change that addresses the underlying issues of moving towards a sustainable economy with full recognition of corporate responsibilities and accountabilities.

Against this background, this ebook sheds light on the theoretical and empirical challenges presented by the rapid development of integrated reporting policy, and early developments of practice related to the different ways in which integrated reporting is understood and enacted within institutions.

In doing so the ebook has the potential to provide academics, regulators and reporting organisations with insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice.