The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise...

This paper examines both Internet Financial Reporting (IFR) and Extensive Business Reporting Language (XBRL). It begins by summarizing the perspectives and directions for further research from regulators and standards setters. It then develops a taxonomy on a sample of research that has appeared...