Integrated reporting and firm performance: A research framework
School of Business & Law, Edith Cowan University
School of Business & Law
Far from being a combination of the conventional financial information with social and environmental disclosures in one report, integrated reporting (IR) is evolving as the next corporate reporting paradigm to meet the needs of stakeholders. Drawing samples from the Johannesburg Stock Exchange (JSE) and the Australian Stock Exchange (ASX), this study proposes a framework to analyse and compare the quality of integrated reporting between a mandatory and voluntary setting. In addition, the framework proposed can be tested to make a business case for the adoption of IR by examining the relationship between IR and firm performance.