Integrated reporting: A structured literature review

This paper reviews the field of integrated reporting (IR) to develop insights into how IR research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published IR research presents normative arguments for IR and there is little research examining IR practice. Thus, we call for more research that critiques IR’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how IR research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.