sajm






Integrated Reporting: Insights from a Structured Literature Review

Darshan Bagade*, Prasanna Kulkarni** and Abhijit Chirputkar***

DOI: https://doi.org/10.62206/sajm.31.5.2024.100-120

PUBLISHED :29 JAN 2025

Abstract

This paper provides a concise analysis of the research conducted on Integrated Reporting from 2013 to 2022, focusing on the key benefits and challenges of implementing the IR framework. The study identifies two significant advantages of IR adoption: enhanced stakeholder management and improved decision-making through integrating financial and non-financial information. Research concentrated in regions like Italy, South Africa, and the United Kingdom shows that IR enhances transparency and helps align business strategies with long-term sustainability goals. However, the need for standardized guidelines poses challenges for companies in implementing the framework effectively. The study recommends moving toward more unified reporting standards to address these challenges. The literature, although promising, remains region- and sector-specific, limiting its broader applicability. Future research should focus on expanding geographic and industry coverage and exploring the potential impact of emerging technologies such as AI and Blockchain on IR. These findings provide valuable insights for businesses aiming to enhance transparency, align with sustainability goals, and for policymakers working toward global reporting standardisation.

Key Words

Financial Reporting, Integrated Reporting, Integrated Thinking, IR Framework, Sustainability

Author Biography

Darshan Bagade*
PhD Scholar, Symbiosis Institute of Digital & Telecom Management, Symbiosis International (Deemed University), Pune, India-412115; Assistant Professor, Institute of Management Development and Research (IMDR), Pune, India-411004. E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Prasanna Kulkarni**
Associate Professor, Symbiosis Institute of Digital & Telecom Management, Symbiosis International (Deemed University), Pune, India-412115. E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Abhijit Chirputkar***
Director, Symbiosis Institute of Digital & Telecom Management, Symbiosis International (Deemed University), Pune, India-412115. E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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