Integrated Reporting: Insights, gaps and an agenda for future research

PURPOSE : The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting. 
\nDESIGN/METHODOLOGY/APPROACH : The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements. 
\nFindings : The paper shows that the rapid development of integrated reporting policy, and early…