Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions

Through integrated reporting (IR) and thinking (IT), higher education institutions (HEIs) can engage future students, staff other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within UK HEIs. In particular, authors explore influence approach, intended to enhance extent content elements, teaching learning, internationalisation research disclosure. The study is based annual reports 123 HEIs over 3 years—2015–16, 2016–17 2017–18. Consistent with predictions legitimacy theory results show that elements practices have increased period. also indicate adoption framework, league table ranking position, performance indicator reporting, size, quality graduate prospects all significant positive influences Based findings, recommendations are HEI governing regularity bodies, such as British Universities Finance Director Groups, Leadership Foundation in Higher Education Funding Council, should consider development voluntary guidelines a framework.