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Transitioning to Integrated Reporting (IR): Issues and strategies for combining sustainability reporting with (IR)



Integrated Reporting (IR) is fast emerging as one of the most influential models of non-financial reporting, yet there has been little research into the underlying objectives and strategies of IR and how it interacts with other non-financial reporting frameworks. This project aims to clarify the function and strategies of IR relative to other frameworks for reporting non-financial information, and to provide guidance to professionals and organisations transitioning to from existing sustainability reporting approaches, such as the Global Reporting Initiative.


Qualitative content analysis of reporting frameworks from the IIRC, GRI, A4S and King Committee on Corporate Governance.