Theories and future directions on integrated reporting research

Abstract

Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables and fosters integrated corporate thinking. As a result, the integrated report emerges as a reporting trend that should not be overlooked, with the goal of this work being to look into the theories and future research prospects of this reporting modality. A variety of research methodologies were employed to fulfill the intended aims, including bibliographic analysis, deduction, induction, and comparison. CZU: 657.37:657.1; JEL: M40, M41; DOI 10.5281/zenodo.6683808