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...

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...