Research Agenda on Integrated Reporting: New Emergent Theory and Practice

This paper investigates integrated reporting by presenting the main theories that surround this new and emergent reporting trend. We analyze the previous literature in the field of corporate disclosure, non-financial reporting, and sustainability providing a deep understanding on the process of diffusion and adoption of integrated reports. The paper represents a discourse on theories about integrated reporting, claiming that institutional theory and diffusion and adoption theory represent solid research base for studies in the area of integrated reporting. We also employ in a presentation of the most appropriate methodology and data sources for research on integrated reports. We consider that the current paper sets the main coordinates of integrated reporting by connecting this field to the contemporary literature and providing a set of methodologies for future studies along with the research fundamentals in the form of ground theorization.