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Original Article
Origin, Growth and recent Development of Integrated Reporting (IR): A theoretical Review
Amal Kumar Roul1
Dr. Deba Bijaya Mishra2
1 Ph.D. Scholar, Department of Commerce, F.M University, Balasore, Odisha, India. 2 Lecturer in Commerce, Remuna Degree College, Balasore, Odisha, India.
Published Online: January-February 2026
Pages: 35-40
Cite this article
↗ https://www.doi.org/10.59256/ijrtmr.20260601005
References
1. Athma, Dr. Prashanta&RajyalaxmiIntegrated, Indian: An Analysis of Select Companies. Mrs.N.“Integrated Reporting in India.
2. Arshi Barin, Dr. A.A. Ansari (2016), “Integrated Reporting Practices in selected Indian Petroleum Companies-An Analysis”.
3. Barin, Arshi G.et al.(2016), “Integrated Reporting Practices’ in Selected Indian Petroleum Companies-An Analysis.
4. Camilleri, Mark Anthony (2018), “Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate
Disclosures”.
5. Cosmulese, Cristina, Gabriela, (2020),” Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting”,
Editura Lumen, Asociatia Lumen.
6. Demirel, Burcu and Erol, Ibrahim (2016), “Investigation of Integrated Reporting as a New Approach of Corporate Reporting”.
7. Eccles, Robert G. (2005), “Corporate and Integrated Reporting: A Functional Perspective”.
8. Hakim Melegy, Magdy Abdul and Malo Alain, Alaa Mohamad (2020), “Measuring the effect of disclosure quality of integrated business
reporting on the predictive power of accounting information and firm value”, Management Science Letters 10, pp. 1377–1388
9. . 9. Harun K, Yusuf and Kavida, Dr. V. (2022), “Role of Integrated Reporting Adoption on Intellectual Capital Disclosure: Evidence
from Top Indian Companies”, The British Journal of Administrative Management Volume 58, Issue 146, pp-37-41.
10. Havlováa, Kristýna (2015), “What Integrated Reporting Changed: The Case Study of Early Adopters”, Elsevier B.V, Volume 34,
pp.232-235.
11. Hamad, Salaheldin, Umar Draz, Muhammad &WoonLaiFong, (2020) “The Impact of Corporate Governance and Sustainability
Reporting on Integrated Reporting: A Conceptual Framework”, SAGE Open.
12. Liu, Zihan, Jubb, Christine and Abhayawansa, Subhash (2019), “Analyzing and evaluating integrated reporting: Insights from applying
normative bench mark”, Journal of Intellectual Capital, Emerald Publishing Limited.
13. Morros, Jordi (2015), “The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need
further development”, Intangible Capital, vol. 12, no. 1, pp.336-354.
14. Nandita Mishra (2019), “Integrated Reporting: A Structured Analysis of Application and in India”, Taxila International Journal of
Management.
15. N, Abhishek&Divyashree, M. S. (2019), “Integrated Reporting Practices in Indian Companies”.
16. Soriya, Sushila and Rastogi, Parthiv (2021), “A systematic literature review on integrated reporting from 2011 to 2020”, Journal of
Financial Reporting and Accounting © Emerald Publishing Limited
17. De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting,
Auditing & Accountability Journal, 27(7), 1042–1067.
18. 18.Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum,
40(3), 166–185.
19. 19.Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23–
28.
20. 20. Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
21. 21. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–
610.
22. 22. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality. American
Sociological Review, 48(2), 147–1
23. 23.International Integrated Reporting Council (IIRC). (2013). The International <IR> Framework. London: IIRC.
24. 24.International Integrated Reporting Council (IIRC). (2021). International <IR> Framework (Revised). London: IIRC.25. 25. Abhishek, N., & Divyashree, M. S. (2019). Integrated Reporting Practices in Indian Companies. FOCUS: Journal of International
Business, 6(1), 140-151. Analyses compliance of selected Indian firms with IR disclosure practice.
26. 26. Kumar, A., Poonia, R., & Singla, S. (2024). Indian Corporations and Integrated Reporting in the Age of Digital Transformation.
ShodhKosh: Journal of Visual and Performing Arts, 5(1), 1524-1531. Discusses trends and determinants of IR with a digital emphasis
among Indian corporations.
2. Arshi Barin, Dr. A.A. Ansari (2016), “Integrated Reporting Practices in selected Indian Petroleum Companies-An Analysis”.
3. Barin, Arshi G.et al.(2016), “Integrated Reporting Practices’ in Selected Indian Petroleum Companies-An Analysis.
4. Camilleri, Mark Anthony (2018), “Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate
Disclosures”.
5. Cosmulese, Cristina, Gabriela, (2020),” Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting”,
Editura Lumen, Asociatia Lumen.
6. Demirel, Burcu and Erol, Ibrahim (2016), “Investigation of Integrated Reporting as a New Approach of Corporate Reporting”.
7. Eccles, Robert G. (2005), “Corporate and Integrated Reporting: A Functional Perspective”.
8. Hakim Melegy, Magdy Abdul and Malo Alain, Alaa Mohamad (2020), “Measuring the effect of disclosure quality of integrated business
reporting on the predictive power of accounting information and firm value”, Management Science Letters 10, pp. 1377–1388
9. . 9. Harun K, Yusuf and Kavida, Dr. V. (2022), “Role of Integrated Reporting Adoption on Intellectual Capital Disclosure: Evidence
from Top Indian Companies”, The British Journal of Administrative Management Volume 58, Issue 146, pp-37-41.
10. Havlováa, Kristýna (2015), “What Integrated Reporting Changed: The Case Study of Early Adopters”, Elsevier B.V, Volume 34,
pp.232-235.
11. Hamad, Salaheldin, Umar Draz, Muhammad &WoonLaiFong, (2020) “The Impact of Corporate Governance and Sustainability
Reporting on Integrated Reporting: A Conceptual Framework”, SAGE Open.
12. Liu, Zihan, Jubb, Christine and Abhayawansa, Subhash (2019), “Analyzing and evaluating integrated reporting: Insights from applying
normative bench mark”, Journal of Intellectual Capital, Emerald Publishing Limited.
13. Morros, Jordi (2015), “The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need
further development”, Intangible Capital, vol. 12, no. 1, pp.336-354.
14. Nandita Mishra (2019), “Integrated Reporting: A Structured Analysis of Application and in India”, Taxila International Journal of
Management.
15. N, Abhishek&Divyashree, M. S. (2019), “Integrated Reporting Practices in Indian Companies”.
16. Soriya, Sushila and Rastogi, Parthiv (2021), “A systematic literature review on integrated reporting from 2011 to 2020”, Journal of
Financial Reporting and Accounting © Emerald Publishing Limited
17. De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting,
Auditing & Accountability Journal, 27(7), 1042–1067.
18. 18.Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum,
40(3), 166–185.
19. 19.Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23–
28.
20. 20. Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
21. 21. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–
610.
22. 22. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality. American
Sociological Review, 48(2), 147–1
23. 23.International Integrated Reporting Council (IIRC). (2013). The International <IR> Framework. London: IIRC.
24. 24.International Integrated Reporting Council (IIRC). (2021). International <IR> Framework (Revised). London: IIRC.25. 25. Abhishek, N., & Divyashree, M. S. (2019). Integrated Reporting Practices in Indian Companies. FOCUS: Journal of International
Business, 6(1), 140-151. Analyses compliance of selected Indian firms with IR disclosure practice.
26. 26. Kumar, A., Poonia, R., & Singla, S. (2024). Indian Corporations and Integrated Reporting in the Age of Digital Transformation.
ShodhKosh: Journal of Visual and Performing Arts, 5(1), 1524-1531. Discusses trends and determinants of IR with a digital emphasis
among Indian corporations.
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