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This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.

This paper uses Alvesson and Deetz’s (2000) critical framework to consider the research question through insight (a review of the history of IR and the formation of the International Sustainability Standards Board [ISSB]), critique (considering power structures, momentum and global trends) and transformative redefinition (proposing reasons for how and why IR might survive or perish).

IR’s future as a reporting initiative is uncertain. Pressure from investors may lead to detailed sustainability disclosures being favoured over IR’s more holistic story-telling approach. This may result in IR joining the long list of abandoned corporate reporting initiatives. Yet IR is not incompatible with recent developments in non-financial reporting and may continue to thrive. IR aligns well with developments in management accounting practices and other voluntary forms of sustainability reporting. IR’s associated “Integrated Thinking” seeks to develop organisational decision-making that leads to sustainable value creation. Whether it lasts as an external reporting format or not, IR is likely to leave a legacy related to changes in reporting characteristics.

This study explores the future of IR at a critical juncture in corporate reporting history, considering the entry of the ISSB, which is fundamentally changing the landscape of sustainability disclosure standard setting.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing.

This study develops a conceptual framework to delineate the field, assess the implications and form the basis for the generation of research questions. This study uses Alvesson and Deetz’s critical framework, considering insight (a review of literature and practice in the field), critique (consideration of the influences on the production and use of non-financial information and the implications for assurers of such information) and transformative redefinition (considering the implications of generative AI for sustainability reporting and proposing a research agenda).

This study highlights the implications of generative AI for sustainability accounting, reporting, assurance and report usage, including the risk of AI facilitating greenwashing, and the importance of more research on the use of AI for these matters.

The paper highlights to stakeholders the implications of AI for all aspects of sustainability reporting, including accounting, reporting, assurance and usage of reports.

The implications of AI need to be understood in society, which this paper facilitates.

This study critically analyses the potential use of AI for sustainability reporting, construct a conceptual framework to delineate the field and develop a research agenda.

This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation.

The study adopts a case study approach, involving in-depth interviews and documentary evidence.

The case study organisation perceived trust to be critical to the successful adoption of integrated thinking, and informal social controls with strong endorsement from senior management frequently substituted for more formal technical controls in helping to develop a trust-based organisational culture. These cultural changes improved collaboration and brought economic benefits by encouraging outcome-based decision-making rather than capital-based decision-making, thereby enabling employees to identify and address poorly performing projects earlier. However, established performance measurement systems geared towards reporting and rewarding accounting profits created tension, constraining the potential benefits of integrated thinking by reinforcing business unit protectionism.

Integrated thinking can be seen as a form of management with the potential to improve organisational outcomes. An improved understanding of factors that might enable or constrain integrated thinking could facilitate its spread.

Despite several calls for research on the practical implementation of integrated thinking, this has not been studied extensively. To the best of the authors’ knowledge, this study is one of the firsts to contribute to a better understanding of the role of MCS in the successful implementation of integrated thinking in an organisation. The study also contributes to the MCS literature.

This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in integrated reports in two different institutional settings.

The study uses content analysis of the narrative sections of integrated reports to explore similarities and differences in the way the concept of integrated thinking is portrayed. It uses a matched sample of financial services companies in two different institutional settings, South Africa (where integrated reporting (IR) is mandatory and IR practices are world-leading) and Japan (where IR is voluntary and interest in IR is still developing). IR adoption is viewed through the lens of institutional theory, focussing on isomorphic forces which affect companies’ structure, policies and practices.

Even though the conceptualisation of integrated thinking differs between South Africa and Japan, in both settings there is a strong association between integrated thinking disclosures and corporate governance practices, materiality assessments and the pursuit of an industry leadership position, suggesting a link between these concepts and the underlying level of integrated thinking. Japanese disclosures appear to mimic South African disclosures, highlighting South Africa’s leading role in IR, although Japan shows more varied interpretations of integrated thinking.

This study contributes to the growing body of literature on the poorly understood concept of integrated thinking, responding to calls from both academics and practitioners for more research in this area. It shows the potential for integrated thinking to develop through a process of mimicry and highlights South Africa’s leading role in the dissemination of best practice in the field. Its findings relating to the fluid conceptualisation of integrated thinking in different institutional settings will be of interest to regulators and practitioners. To the knowledge this is one of the first studies to consider disclosures relating to integrated thinking in the financial services sector. Focussing on the financial services sector, with its unique features and regulatory frameworks, allows for deeper analysis, free from the potential distortions inherent in studying a broader cross-section of industries. The study also highlights the importance of corporate governance to integrated thinking, suggesting future research avenues.

The study of birth defects has increased in importance in recent years because the rate of infant mortality due to other causes (such as infection and nutritional disease) has decreased more quickly than has the rate of deaths due to birth defects. Today, abnormalities are detected in approximately 3 percent of newborn humans, and twice as many prenatally acquired defects are found in children after infancy as are discovered at birth. In addition, many of the more than 500,000 miscarriages and stillbirths that occur each year in the United States are due to abnormal fetal development.

The purpose of this paper is to provide information regarding the ways in which the authors’ College’s faculty use paper within their pedagogical practice. A related purpose was to ascertain faculty interest in professional development initiatives related to reducing paper usage through technological affordances.

A survey was developed and administered to the faculty within the university’s Teachers College. The survey was built to assess faculty pedagogical use of paper. Both quantitative and qualitative data were collected via the survey.

The results suggested that digital resources are widely used by faculty, and students are encouraged to conserve paper. However, many faculty are uncomfortable with the complete elimination of paper.

Modeling and promoting environmentally sustainable pedagogical practice is imperative within institutions charged with preparing the next generation of educators.

On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.