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Integrated Reporting pp 13–60Cite as

Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review

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Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

This chapter provides a critical narrative literature review with the aim of answering the following research question: What are the main theoretical perspectives in the academic literature on integrated reporting? We analysed the academic papers published on international accounting and finance journals from January 2000 to September 2017, focusing on 62 articles that explicitly refer to one or more theories. We found that 28 different theories are mentioned and the most used are stakeholder theory, institutional theory, legitimacy theory, impression management theory, and agency theory. We also presented an embryonic draft of a conceptual model, structured in four components: theories of the firm, purposes and users, types of integrated reporting, and value creation and distribution. We deem that this draft should be developed in future research to achieve a comprehensive conceptual model, inclusive of all explored theories and able to support future academic research, practice, and policies.

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Notes

  1. 1.

    “TheInternational Integrated Reporting Council (IIRC)is a global coalition of regulators,investors, companies, standard setters, the accounting profession and NGOs. The IIRC’s mission is to establish integrated reporting and thinking within mainstream business practice as the norm in the public and private sectors. The IIRC’s vision is to align capital allocation and corporate behaviour to wider goals of financial stability and sustainable development through the cycle of integrated reporting and thinking” (https://integratedreporting.org/the-iirc-2/).

  2. 2.

    The King III applies to companies listed on the Johannesburg Stock Exchange and requires them to present an integrated report in accordance with the “apply or explain” principle (companies are required to apply King III or provide reasons for not doing so). The King Committee published the King IV Report on Corporate Governance for South Africa 2016 on 1 November 2016. King IV replaces King III in its entirety and is effective in respect of financial years commencing on or after 1 April 2017.

  3. 3.

    Catholic Social Teaching is the branch of Catholic Moral Theology concerned with social ethics and primarily focused upon the integral development of each human person. In his first Encyclical Letter, Pope Saint John Paul II explained the need to consider “man in the full truth of his existence, of his personal being and also of his community and social being” (Pope Saint John Paul II 1979, 14).

  4. 4.

    “Economia aziendale, defined by its founder Gino Zappa as ‘the science that focuses on the conditions of existence and the manifestations of life of aziende” (Zappa 1927, p. 30), encompasses three disciplines—accounting, organisation and operations—in a unitary whole and a systemic vision.

  5. 5.

    “The system of azienda operates in conditions of long-lasting economic-financial balance. This is a condition necessary for the continuity of azienda as a basic economic unit, in other words for its survival as a cell of the general economic tissue” (Paganelli 1976, p. 11).

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  1. Sheffield University Management School, University of Sheffield, Sheffield, UK

    Maria-Teresa Speziale

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    Samuel O. Idowu

  2. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

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Speziale, MT. (2019). Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_2

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