Bridging Sustainability and Strategy : The Role of Integrated Reporting in Corporate Communication

This research explores the role of Integrated Reporting as a strategic communication tool linking corporate sustainability to long-term value creation. While IR is anticipated to enhance transparency, strategic relevance, and stakeholder inclusiveness, its practical application often varies and can be somewhat symbolic. Employing a systematic literature review alongside a manual assessment of the IR practices of Nestlé, Toyota, and Sasol, this study examines the alignment between the theoretical aspirations of IR and its practical outcomes. The analysis identifies four key themes (strategic alignment, stakeholder articulation, assurance legitimacy, and contextual contingencies), that highlight both the opportunities and challenges associated with IR in facilitating substantial sustainability integration. The findings indicate that factors such as institutional context, industry dynamics, and internal governance significantly influence IR practices.