Integrated reporting and capitals' diffusion

The idea of “integrated reporting”has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates ofaccountability, something that has not been achieved through most efforts at triple bottom line reporting” (Todd, 2005, p.3). However today, “[...] we are perhaps witnessing the early stages of widespread promulgation of a different way of thinking about corporate success and reporting” (Adams, 2015, p. 23)--introduction.