de Villiers, CharlSharma, Umesh Prasad2023-08-152023-08-152020-07-011045-2354https://hdl.handle.net/10289/15984This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (<IR>). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International Integrated Reporting Council (IIRC), and the various financial reporting regulators appear to be in a contest for supremacy, what does this mean for IC? We examine how IC is reported under each of these frameworks and conclude that <IR> is unlikely to subsume traditional financial statement reporting, nor will it be able to provide all the information currently reported in GRI-type reports. The interplay of these reporting frameworks and their future development bodes well for IC, because different kinds of IC information will be reported under each of <IR>, GRI-type reports and in financial statements; that is IC does not compete with these forms of reporting forms, but forms an essential part of each.application/pdfEnglishThis is an author’s accepted version of an article published in Critical Perspectives on Accounting. © 2017 Elsevier B.V.Social SciencesBusiness, FinanceBusiness & EconomicsIntellectual capitalIntegrated reportingCritical perspectiveACCOUNTING RESEARCHDISCLOSUREINFORMATIONJournal Article10.1016/j.cpa.2017.05.0031095-9955