Abstract: This paper offers first of all a presentation of the current state of integrated reporting, with special emphasis to the proposal of the International Integrated Reporting Council, and in second instance a proposal of items that need further research in the field of the integrated reporting.
Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.
Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items.
Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.
Keywords: Integrated reporting, IIRC & Sustainability reporting.
JEL Codes: M14: Corporate Culture • Diversity • Social Responsibility. M41: Accounting