The points below provide some possible topics ideas for future research on integrated reporting and integrated thinking in South Africa.
Please do let us know if you will be addressing a topic from the list below and the expected completion date.
- What is the association between implementation of integrated thinking and ‘business success’ or ‘improved firm value’?
- How is integrated reporting best communicated? (e.g. the use of visuals and interactive web formats).
- How can organizations operationalize integrated thinking?
- How can integrated reporting principles be used to achieve the SDGs?
- Over ten years of integrated reporting: what has been achieved; what have been the lasting effects?
- Communicating outcomes using the new sustainability exposure drafts/ standards.
- Outcomes and organisational cash flow: do all outcomes/ impacts on society and the environment affect cash flow at some stage (short, medium or long term)?
- What is the effect of disclosure of strategy, business model, and outlook on market competitiveness and other measures of a successful business?
- Long-term versus short-term considerations in reporting and corporate decision-making processes.
- How integrated reporting can contribute to a globally accepted comprehensive corporate reporting system.
- Materiality as a many and varied concept.
- How organisations have embedded integrated thinking.
- Stakeholder-inclusive reporting vs investor-focused models – does taking a specific slant really make a difference?
- The relevance of outcomes-based governance for the successful application of integrated thinking.
- ESG and Integrated reporting assurance
Contribute to suggestions for research topics
If you would like to add a suggestion for potential research topics, please send it to admin@integratedreportingsa.org