Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach -This study is situated within institutional theory. The authors undertook semi-structured...

Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The authors undertook semi-structured...

Purpose: Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change....

Integrated reporting (IR) is a global reporting phenomenon that promises to "catalyse a more cohesive and efficient approach to corporate reporting" to address problems of contemporary reporting regimes. The primary purpose of IR is to explain how organisations create value over time. The goal...