Abstract
Research Question: How do organisations adopt Integrated Thinking and Reporting across different contexts, and what organisational outcomes arise from these adoption processes?
Motivation: The institutional visibility of Integrated Reporting has declined as sustainability reporting has become increasingly shaped by ISSB standards and ESRS requirements. Yet the organisational challenge of integrating financial, sustainability, governance and strategic information remains unresolved. This study examines whether and how the principles of Integrated Thinking and Reporting (ITR) become embedded in organisational practice across different contexts.
Idea: The study systematically reviews 34 ITR cases to examine where, how and with what outcomes ITR initiatives have been implemented. Using the CIMO framework, it analyzes the interaction between integrated thinking and integrated reporting practices and identifies the mechanisms that explain implementation processes and outcomes.
Data: The analysis is based on 34 documented ITR case studies drawn from the existing literature. These cases provide evidence on organisational contexts, interventions, implementation mechanisms, and outcomes across different organisational settings.
Tools: The study employs a systematic literature review methodology and applies the Context-Intervention-Mechanism-Outcome (CIMO) framework as the primary analytical tool to identify implementation patterns, mechanisms, and outcomes across cases.
Findings: The review identifies three recurring ITR configurations: compliance-oriented adoption, substantive organizational integration and capability-based transformation. These configurations are contingent rather than inevitable stages. Institutional pressures may generate transparency but also ceremonial compliance; substantive integration depends on leadership, sensemaking and cross-functional coordination; and capability-based outcomes require organizational learning and the strategic use of connected information and technological infrastructure.
Contribution: The study integrates Institutional Theory, a processual organisational-change perspective, and Dynamic Capabilities Theory with the CIMO framework to explain why similar ITR interventions yield different outcomes. It also repositions integrated thinking as a potentially enduring organizational capability within an evolving sustainability-reporting landscape.