The continuous translation of the idea of integrated reporting (IR) : The travel of IR to a public sector entity
This study explores the travel of integrated reporting (IR) from a global private sector reporting idea into a local public sector entity. Drawing on the Scandinavian institutionalist notion of translation, a case study approach is adopted to analyse the continuous transformation of the idea of IR. The case study unfolds the process as IR became dis-embedded from the corporate reporting context, p
