The emergence of <IR>
追踪国际综合报告理事会（IIRC）制定的框架的起源，分析其如何从早期自愿报告倡议演变而来，并揭示南非公司治理法规如何成为重塑英国‘关联报告’的实验室原型。
The emergence of <IR> as developed by the International Integrated Reporting Council (IIRC) is traced from antecedent concepts of ‘integrated reporting’ and earlier voluntary corporate reporting initiatives. The paper uses actor network theory and its conceptions of detour, affordance and laboratory to examine the development of <IR> while still controversial and where meanings remained open and malleable to the inscription of interests from a wide coalition of actors. The programme of action is interpreted through interviews with key individuals, official documents, publications and integrated reports circulated by the IIRC. The analysis highlights the imperatives of private standard setters and indicates how integrated reporting corporate governance regulation in South Africa provided a laboratory prototype for reshaping the UK ‘Connected Reporting’ initiative into the IIRC <IR> framework. The analysis reveals important detours and the associated affordances made during the development of <IR>: (a) the repositioning of <IR> in the corporate reporting infrastructure to ensure that it did not usurp the pre-existing frameworks of supporting actors; and (b) the specification of providers of financial capital as the intended reporting audience to ensure that it could meet the interests of those actors seeking a solution for more entity-specific, communicative, ‘de-cluttered’ corporate reporting.