Izzo, Teresa, Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 and Risaliti, Gianluca (2025) Integrated reporting, stakeholders’ perspective, and sustainable discourse: systematic insights from IR empirical research. Corporate Social Responsibility and Environmental Management, 32 (4). pp. 4978-5005. ISSN 1535-3958 (Print), 1535-3966 (Online) (doi:10.1002/csr.3212)

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Abstract

Over the past decade, there has been a surge in academic and professional debates regarding the role of integrated reporting (IR) as a potential instrument for disclosing a set of comprehensive information to the stakeholder, integrating the company’s sustainability performance. Within this debate, inquiries emerge regarding whether this integrated approach fulfils the information needs of both investors and stakeholders, potentially creating opportunities for broader and sustainability disclosure reforms. Although the literature on IR has rapidly progressed, the role of IR into the sustainability domain remains controversial, partly due to differing interpretations and insufficient focus on holistic frameworks. This study fills this gap with a systematic review of 170 empirical studies published in high-quality journals between 2012 and 2023. Our analysis shows that the empirical research has evolved around four key themes - IR adoption, IR quality, IR assurance, IR Efficiency – each contributing to clarify the role of IR as stakeholder-oriented reporting practice. Moreover, we also underscore the intricate relationship between IR, stakeholders' perspectives, and sustainability progress, highlighting how internal organisational factors influence the ability of IR to support the organisations’ sustainable development. This study opens future research avenues for investigation on the implications of IR for diverse stakeholders and on the interrelations between IR and sustainability agenda.

Item Type:	Article
Additional Information:	Open access publishing facilitated by Universita degli Studi di Napoli Parthenope, as part of the Wiley - CRUI-CARE agreement.
Uncontrolled Keywords:	integrated reporting, sustainability, investors-oriented, stakeholders-oriented, empirical research, systematic literature review
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / School / Research Centre / Research Group:	Greenwich Business School Greenwich Business School > Political Economy, Governance, Finance and Accountability (PEGFA) Journal of Economic Literature Classification > Political Economy, Governance, Finance and Accountability (PEGFA) Greenwich Business School > School of Accounting, Finance and Economics
Last Modified:	10 Jun 2026 14:56
URI:	https://gala.gre.ac.uk/id/eprint/53732

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