Impact of Integrated Reporting on the Disclosures of Non-Financial Information

This thesis comprises four interlinked studies exploring the current and potential use of integrated reporting for enhancing sustainability-related disclosures. Review of prior research and analysis of stakeholder responses to public consultations reveal limitations of integrated reporting and in the International Integrated Reporting Framework (IIRF) issued by the International Integrated Reporting Council for advancing sustainability. The four studies unveil opportunities to advance sustainability reporting while providing evidence on how sustainability-related disclosures have improved in organisations adopting integrated reporting and the IIRF. This thesis identifies aspects of the IIRF needs changing and ways of adapting the IIRF to enhance sustainability reporting.