Integrated reporting and integrating thinking

practical challenges

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

Research output: Chapter in Book/Report/Conference proceedingChapter

1 Citation (Scopus)

Abstract

Integrated reporting (<IR>) is currently a hot topic for academic research because of the practical challenges businesses encounter when implementing it. Motivated by the results from the IIRC’s call for feedback on the International <IR> Framework (<IRF>) implementation, this chapter focuses on the challenges of integrated thinking and examines the extant academic literature to offer contributions for future research based on <IR> practice. We find that integrated thinking suffers from significant conceptual, theoretical and practical challenges, which obstruct the claimed benefits deriving from the adoption of <IR>. Therefore, this chapter contributes to rethinking the paradigm of integrated thinking as an internal managerial practice, and calls for pragmatic research investigating <IR> internal practices and integrated thinking. Within third-stage <IR> research, that provides a critical and performative assessment of <IR> in action, we advocate that researchers need to shift the focus from reporting to internal practices. Accordingly, we claim that managers need to abandon the compliance-driven logic underpinning external reporting to foster integrated thinking and unlock its potential in practice.
Original languageEnglish
Title of host publicationChallenges in managing sustainable business
Subtitle of host publicationreporting, taxation, ethics and governance
EditorsSusanna Arvidsson
Place of PublicationLondon
PublisherPalgrave
Pages25-54
Number of pages30
ISBN (Electronic)9783319932668
ISBN (Print)9783319932651
DOIs
Publication statusPublished - 2019

    Fingerprint

Keywords

  • integrated reporting
  • integrated thinking
  • International <IR> Framework
  • International Integrated Reporting Council

Cite this

La Torre, M., Bernardi, C., Guthrie, J., & Dumay, J. (2019). Integrated reporting and integrating thinking: practical challenges. In S. Arvidsson (Ed.), Challenges in managing sustainable business: reporting, taxation, ethics and governance (pp. 25-54). London: Palgrave. https://doi.org/10.1007/978-3-319-93266-8_2