Revealing integrated thinking through integrated reporting: an exploratory study within an Australian context

Whilst integrated thinking is a core concept within the integrated reporting framework issued by the IIRC, it remains unclear how stakeholders and practitioners understand this concept in either theory or practice. This paper aims to explore: (1) how stakeholders and companies interpret integrated thinking; (2) how integrated thinking is being applied within pilot organisations, and (3) changes that have been made - or should be made - to facilitate integrated thinking within organisations.