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Integrated reporting - a memetic evolutionary perspective

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Wayne van Zijl
  • Dannielle Cerbone
  • Warren Maroun

Abstract

Corporate reporting is vital to the efficient functioning of capital markets. Integrated reporting is drawing increasing attention due to its ability to concisely tell a company’s value creation story. Equally important, the integrated report presents how companies use the six capitals to create value and aims to foster a culture of integrated thinking by management. Most integrated reporting research implicitly assumes it is a neutral, technical means of communicating financial and non-financial information. The prior research deploys legitimacy, stakeholder and neo-institutional theory to explain its evolution. This conceptual chapter provides an overview of memetic evolution theory and uses it to provide a novel perspective of integrated reporting’s evolution. The chapter illustrates the application of memetic evolution to integrated reporting and suggests areas for future research drawing on a memetic evolutionary lens of integrated reporting evolution.

Suggested Citation

  • Wayne van Zijl & Dannielle Cerbone & Warren Maroun, 2024. "Integrated reporting - a memetic evolutionary perspective," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 2, pages 13-31, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_2
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00010
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