Integrated Reporting: A Jurisdictional Review on the Progress of Implementation
Abstract
Integrated reporting has evolved over time, being a coagulation of various corporate reporting regimes that have been integrated to form a single concise report. Different jurisdictions have accepted integrated reporting, albeit to varying degrees of implementation. In South Africa, integrated reporting is mandatory for companies listed on the Johannesburg Stock Exchange. In other jurisdictions, integrated reporting is voluntary. This article traces the historical development of corporate reporting culminating in integrated reporting. The progress of implementation in different countries and regions is reviewed, showing challenges and recommendations to improve the implementation statuses.
Objectives: The main objective of this study was to give a historical perspective on the development of integrated reporting over the years and in different jurisdictions, examining challenges of integrated reporting implementation and suggestions for improvement are offered.
Methods: The study used a literature review approach to gather the history of corporate reporting and integrated reporting implementation progress
Results: Integrated reporting is still a developing corporate reporting phenomenon that is at various stages of implementation in various jurisdictions across the world.
Conclusions: The study shows that actions are required to bring the implementation of integrated reporting to similar levels for countries that have accepted it.
Keywords: integrated reporting, corporate reporting, sustainability reporting, corporate governance.
DOI: 10.7176/RJFA/15-2-07
Publication date: February 28th 2024
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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