Final Remarks and Future Research Directions

Building upon the insights collected from the previous chapters, this section identifies promising research avenues that could shape the next phase of scholarly inquiry in the field of integrated reporting (IR). Critical positions have been expressed about some of the fundamental assumptions upon which this advanced reporting instrument has built its distinctive conceptualisation. We will discuss some of the most compelling challenges for the IIRC’s framework such as low readability, lack of a practical guidance on key concepts, absence of sector or entity-specific principles, failure to capture the intangible dimension of value creation.