Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach...

Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The authors undertook semi-structured...