Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013)

Integrated Reporting and Investor Clientele

In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. This result is more pronounced for firms with high growth opportunities, not controlled by a family, operating in ‘sin’ industries,...

How Does Integrated Reporting Change Sustainability Communications?

iReport: a generalised Galaxy solution for integrated experimental reporting

BACKGROUND Galaxy offers a number of visualisation options with components, such as Trackster, Circster and Galaxy Charts, but currently lacks the ability to easily combine outputs from different tools into a single view or report. A number of tools produce HTML reports as output in order to combine the various output files from a single tool; however, this requires programming and knowledge of...

An integrated water quality modelling framework for reporting on Great Barrier Reef catchments

The Paddock to Reef Modelling (P2R) and Monitoring Program reports on progress towards meeting the Reef Water Quality Protection Plan (Reef Plan) targets. The targets set out in the Reef Plan are designed to improve water quality entering the Great Barrier Reef (GBR) through improving land management practices. Catchment modelling is being used as one line of evidence to report on progress towa...

Revisiting a Corporate Sustainability Framework in an Integrated Reporting Era: A Diversified Resources Firm Perspective

In this article, we revisit a foundation sustainability framework and argue that integrated sustainability indicators are needed to enable the integrated reporting process. We develop Corporate Sustainability Indicators (CSI) for a major Australian diversified resources firm and engage with expert stakeholders in determining the indicators’ value and explanatory capacity. Importantly, these typ...