This study is motivated by the growing importance of Integrated Reporting <IR> as an innovative reporting initiative to foster representation of sustainable value creation over time.
The project aims to collect evidence on and analyse the current practices of <IR> and Integrated Thinking, specifically, with a primary focus on executive remuneration and incentives. In particular, we assess whether the following hold true:
First, compared to non-adopters, <IR> adopters are more focussed on long-term, non-financial goals as a first signal of