Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting?

Initially, we planned to test ideas and papers at the XVI EIASM Conference on “Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance and Value Creation”, which was to be held at the Catholic University of Lille on 14–15 September 2020. To other organisations, integrated reporting is complex and time-consuming because the structuring of non-financial information is not as advanced as financial information or is costly to produce. [...]different organisations implement integrated reporting differently, making it hard to compare one integrated report with another. [...]the IIRC’s integrated reporting framework has undergone little substantial change since 2013. [...]it is important to explore what its future might hold under the control of the IFRS Foundation and how it integrates with the ISSB’s new sustainability standards. [...]the future will continue to be bleak for integrated reporting if the IIRC cannot deliver on its promises.