Researchers are invited to submit proposals addressing three areas of Integrated Reporting (<IR>) that need to be developed further, following the introduction of the <IR> Framework in December 2013.
The research brief has been issued by ACCA (the Association of Chartered Certified Accountants), IAAER (International Association for Accounting Education and Research) and the IIRC (International Integrated Reporting Council), with the aim of stimulating fresh research into issues at the heart of the future development of <IR>.
The organisations want three research proposals to look at the following areas:
- Meeting users’ information needs – looking at what users of integrated reports from large private sector, for-profit companies, want to see. This project would focus on the similarities and differences between the needs and expectations of different equity and debt holders, and others who provide financial capital.
- Materiality and completeness vs conciseness in Integrated Reporting – focusing on the theoretical, policy and practical issues concerning the role of materiality in determining the balance between completeness and conciseness in an integrated report.
- Organisational characteristics and Integrated Reporting – focusing on the theoretical, policy and practical issues concerning application of the Framework to different types of organisations in different jurisdictions and under different circumstances.
Ewan Willars, ACCA’s Director of Policy, said: 'The research proposals we hope to receive will be vital to progressing Integrated Reporting further. We support the <IR> initiative and we want to see it flourish as it becomes increasingly important to the accounting and financial world.
'<IR> is still in its infancy, so it needs to keep evolving to keep it fresh and in tune with the ever-changing business environment.
'We hope researchers take advantage of the grants we have to offer to support the further development of this important global initiative.'
Professor Donna Street, University of Dayton and IAAER Director of Research and Educational Activities, said: 'We are looking forward to reviewing the research proposals submitted. Fresh thinking is needed on three subject areas and independent research will help inform the IIRC and its constituents as <IR> becomes higher on the financial agenda.'
Michael Nugent, Technical Director – Framework Development, IIRC, said: 'Integrated Reporting is market-led; it will evolve in line with business and user needs. The IIRC is delighted that this call for research will help the IIRC to continue to develop its understanding of what those needs are and the role of <IR>.'
A combined sum of up to £50,000 will be awarded for up to three projects that meet the criteria set.
The deadline for research proposal submissions is Friday 28 February. Submissions, and any questions about the programme, must be emailed to firstname.lastname@example.org
- View the Call for research proposals: Integrated Reporting document via the 'Related Links' section, left of this article.