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Journal article

Integrated reporting in an internet and social media communication environment: conceptual insights

19 Mar 2017
Description

This paper discusses the potential role of Internet communication technologies, including social media, in the integrated reporting process. A media richness framework provides a conceptual basis to examine the features of Internet technologies, which can facilitate the important external communication aspect of integrated reporting.We find that Internet technologies possess rich features and capabilities that have potentially significant application in enhancing external communications with integrated reporting stakeholders. We also identify risks and challenges associated with utilising Internet technologies to enable the external communication aspect of integrated reporting. Through its focus on the potential role of Internet communication technologies in integrated reporting, the paper extends the nascent integrated reporting literature and accounting communications research. The paper also offers practical guidance and insights for business and accounting’s integrated reporting communication practices. To our knowledge, this is the first conceptual paper to comprehensively examine the role of Internet communication technologies in integrated reporting.

Publication Details
Identifiers: 
DOI: 
10.1111/auar.12143
Published year only: 
2017
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