To read this content please select one of the options below:

Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Charl de Villiers (Department of Accounting and Finance, The University of Auckland, Auckland, New Zealand and Department of Accounting, University of Pretoria, Pretoria, South Africa)
Pei-Chi Kelly Hsiao (School of Accounting, Finance and Economics, University of Waikato, Hamilton, New Zealand)
Stefano Zambon (Department of Economics and Management, University of Ferrara, Ferrara, Italy)
Elisabetta Magnaghi (Faculty of Management, Economics and Sciences, Université Catholique de Lille, Lille, France)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 20 May 2022

Issue publication date: 26 May 2022




This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research.


Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER.


The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers.


Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.



de Villiers, C., Hsiao, P.-C.K., Zambon, S. and Magnaghi, E. (2022), "Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research", Meditari Accountancy Research, Vol. 30 No. 3, pp. 453-471.



Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

Related articles