The points below provide some possible topics ideas for future research on integrated reporting and integrated thinking in South Africa.

Please do let us know if you will be addressing a topic from the list below and the expected completion date.

  • What is the association between implementation of integrated thinking and ‘business success’ or ‘improved firm value’?
  • How is integrated reporting best communicated? (e.g. the use of visuals and interactive web formats).
  • How can organizations operationalize integrated thinking?
  • How can integrated reporting principles be used to achieve the SDGs?
  • Over ten years of integrated reporting: what has been achieved; what have been the lasting effects?
  • Communicating outcomes using the new sustainability exposure drafts/ standards.
  • Outcomes and organisational cash flow: do all outcomes/ impacts on society and the environment affect cash flow at some stage (short, medium or long term)?
  • What is the effect of disclosure of strategy, business model, and outlook on market competitiveness and other measures of a successful business?
  • Long-term versus short-term considerations in reporting and corporate decision-making processes.
  • How integrated reporting can contribute to a globally accepted comprehensive corporate reporting system.
  • Materiality as a many and varied concept.
  • How organisations have embedded integrated thinking.
  • Stakeholder-inclusive reporting vs investor-focused models – does taking a specific slant really make a difference?
  • The relevance of outcomes-based governance for the successful application of integrated thinking.
  • ESG and Integrated reporting assurance

Contribute to suggestions for research topics

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