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Integrated Reporting: Insights, gaps and an agenda for future research

Charl de Villiers (Waikato Management School, The University of Waikato, Hamilton, New Zealand and The University of Pretoria, Pretoria, South Africa)
Leonardo Rinaldi (School of Management, Royal Holloway University of London, Egham, UK)
Jeffrey Unerman (School of Management, Royal Holloway University of London, Egham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 27 August 2014




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.


The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements.


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/implications

The paper 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. A key limitation is that it draws upon a synthesis of the existing literature which is at quite an early stage of development – but provides scope for considerable further development.


The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research.



The authors are very grateful to the authors and the referees who contributed to this special issue, helping raise important and robust insights into developing integrated reporting practices. The authors are also very grateful to James Guthrie, who encouraged the special issue and dealt with this paper editorially, as well as the two referees of this paper for their valuable insights and comments. Any remaining errors are, however, a result of our own work.


de Villiers, C., Rinaldi, L. and Unerman, J. (2014), "Integrated Reporting: Insights, gaps and an agenda for future research", Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1042-1067.



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Copyright © 2014, Emerald Group Publishing Limited

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