Integrated reporting in a changing world

Closes:
Guest editors

Professor Steven Cahan

Submission opens 1 January 2022

Background 

There is increasing evidence of global warming and climate change. The recently concluded COP26 Summit left a grim reminder that the next decade would be most crucial in our ability to keep the global temperature within 1.5 to 2 degrees Celsius by the year 2050 compared to the pre-industrial temperature. As large corporations drive economic activities in modern market economies, it is imperative that they take responsibility for the climate consequences of their economic activities. 

Naturally, there is a growing demand for business entities to provide non-financial information in addition to their traditional financial statements, and the accounting profession is responding to this need. For example, in 2021, the International Sustainability Standards Board was created, and the International Integrated Reporting Council and Sustainability Accounting Standards Board merged to form the Value Reporting Foundation. Integrated Reporting provides a format for combining financial and non-financial information into a single report. While there is a growing literature on Integrated Reporting, there are still many research questions that need to be answered. For example, what aspects of an integrated report are most valuable for users? Have integrated reports improved over time? How exactly can integrated reports improve internal decision-making? Are integrated reports more valuable when they are mandatory or voluntary? The purpose of this Special Issue is to explore these and other questions using either quantitative or qualitative research methods. 

Questions and topics of interest to this special issue include but are not limited to: 

  • How does Integrated Reporting benefit users? 
  • How does Integrated Reporting improve internal decision making? 
  • How does the quality of Integrated Reporting vary over time, across firms, and between countries? 
  • How do the benefits of mandatory and voluntary Integrated Reporting compare? 
  • How can Integrated Reporting be improved? 
  • How are Integrated Reports used in performance evaluation and executive compensation? 
  • Who uses Integrated Reports and why? 

Guest editor 

Professor Steven Cahan of The University of Auckland will serve as the Guest Editor for this Special Issue.  

Submission & review process 

All submissions are subject to the double-blind peer-review process and must follow the ARJ regular submission guidelines.  

Papers in excess of 8,000 words including all references, tables, figures, and appendices will receive desk rejection. 

Online submission opens 1st January 2022 

Online submission closes 30th June 2022 

Publication of Special Issue: 2023 

For any editorial queries, please contact Professor Reza Monem, Editor-in-Chief, Accounting Research Journal ([email protected]). Click here for the Author Guidelines and Scholar One.