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

  • Maria-Teresa SpezialeEmail author
Chapter
Part of the CSR, Sustainability, Ethics & Governance book series (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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Authors and Affiliations

  1. 1.Sheffield University Management SchoolUniversity of SheffieldSheffieldUK

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