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Integrated reporting and integrated thinking: Practical challenges

La Torre, Matteo; Bernardi, Cristiana; Guthrie, James and Dumay, John (2018). Integrated reporting and integrated thinking: Practical challenges. In: Arvidsson, Susanne ed. Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance. London: Palgrave Macmillan.

DOI (Digital Object Identifier) Link: https://doi.org/10.1007/978-3-319-93266-8_2
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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.

Item Type: Book Section
ISBN: 3-319-93266-7, 978-3-319-93266-8
Academic Unit/School: Faculty of Business and Law (FBL) > Business > Department for Accounting and Finance
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL)
Item ID: 55509
Depositing User: Cristiana Bernardi
Date Deposited: 22 Jun 2018 10:27
Last Modified: 29 Jul 2019 13:41
URI: http://oro.open.ac.uk/id/eprint/55509
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