Discuss the key issues on which Integrated Reporting is set to change corporate thinking, how these contrast with traditional Financial Reporting and what the potential challenges to Integrated Reporting are.

The essay should include a discussion of whether or not Integrated Reporting requirements should be regulated. Useful Sources: http://integratedreporting.org/ http://dupress.com/articles/integrated-reporting-the-new-big-picture/ http://theconversation.com/integrated-reporting-to-walk-more-than-the-bottom-line-13945 http://www.iasplus.com/en/resources/sustainability/sustainability http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p3/technical-articles/integrated-reporting/exhibit-1.html Rowbottom, N. & Locke, J. (2015) The emergence of IR, Accounting and Business Research, 1-33 Owen, G. (2013) Integrated Reporting: A review of developments and their implications for the accounting curriculum, Accounting Education: an International Journal, 22(4), […]