Meditari Accountancy Research: Volume 25 Issue 4

Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun

This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on…

Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective

John Dumay, Cristiana Bernardi, James Guthrie, Matteo La Torre

This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated…

Exploring the challenges of preparing an integrated report

Mary-Anne McNally, Dannielle Cerbone, Warren Maroun

The purpose of this paper is to add to the limited body of interpretive research on integrated reporting by exploring challenges to preparing an integrated report. This is done…

The implementation of integrating reporting <IR> in SMEs: Insights from a pioneering experience in Italy

Mara Del Baldo

This paper aims to discuss the most critical aspects relative to the “usability” of the International Integrated Reporting Council (IIRC) Framework faced by small and medium-sized…

What does materiality mean to integrated reporting preparers? An empirical exploration

Alessandro Lai, Gaia Melloni, Riccardo Stacchezzini

This paper aims to understand how the principle of materiality gets implemented in integrated reporting (IR) contexts.

Integrated reporting and integrated thinking in Italian public sector organisations

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli

This paper aims to explore the linkages between integrated reporting (IR) and organisations’ internal processes, specifically focusing on investigating the internal mechanisms of…

Integrated thinking as a cultural control?

John Dumay, Tim Dai

The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting (<IR>…

Integrated reporting as a strategy for firm growth: multiple case study in Colombia

Hugo A. Macias, Angelica Farfan-Lievano

The purpose of this paper is to evaluate the implementation of the integrated reporting (IR) framework in a group of Colombian enterprises.

The readability of integrated reports

Elda du Toit

This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership…

Integrated reporting by South African companies: a case study

Elda du Toit, Renier van Zyl, Gina Schütte

The purpose of this paper is to report on the long-term effect of integrated reporting on the quality of information. Investors and stakeholders rely on high-quality integrated…

A research template to evaluate the degree of accountability of integrated reporting: a case study

Antonella Silvestri, Stefania Veltri, Andrea Venturelli, Saverio Petruzzelli

The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the…