Integrated reporting (IR) is a global reporting phenomenon that promises to "catalyse a more cohesive and efficient approach to corporate reporting" to address problems of contemporary reporting regimes. The primary purpose of IR is to explain how organisations create value over time. The goal...

System thinking is a crucial cognitive framework to enable individual pro-environmental behavioral changes. Indeed, a large body of literature has shown a significant and positive association between individuals' system thinking capacities and perceptions of the threat posed by climate change....