Rinaldi, Leonardo; Unerman, Jeffrey; de Villiers, Charl - In: Accounting, Auditing & Accountability Journal 31 (2018) 5, pp. 1294-1318
Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...