Leonardo Rinaldi

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. Design/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. Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice. Research limitations/...

Managing and Measuring sustainability: the business case of public utility industry

The most advanced organizations recognize that a multidimensional perspective is necessary to integrate stakeholder needs into a long term value creation process, but only in a few cases performance measurement systems are able to integrate traditional measures with social and environmental indicators. To quantify sustainability, and to understand the factors that contribute to it, we propose a performance measurement system based on a set of indicators that are structured in two levels: primary and secondary measures. These measures are further organized using two managerial instruments, showing the horizontal (DartBoard) and vertical (Clover) relationships between them.

Evaluating the integrated reporting journey: insights, gaps and agendas for future research

This paper forms part of a special section “Case study insights from the implementation of integrated reporting”.