cover -- EDITORIAL ADVISORY BOARD -- Developing a conceptual model of influences around integrated reporting, new insights and directions for future research -- Barriers to implementing the International Integrated Reporting Framework -- Exploring the challenges of preparing an integrated report...

Cover -- Half Title -- Endorsements -- Title Page -- Copyright Page -- Table of Contents -- List of figures -- List of tables -- Notes on contributors -- 1. Introduction to The Routledge Handbook of Integrated Reporting: an overview of integrated reporting and this book, which entails different...

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...

Purpose: The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach: In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an...

Purpose: The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization of the evolving field of sustainability...

Purpose: The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible...