This e-book contributes to the developing field of IR, fostering further research and debate into this reporting phenomenon. The ten articles in this special issue examine IR from a practical perspective, focusing on different parts of the new conceptual model for IR. This special issue provides new insights into several of the aspects in the model, including the black box of the IR implementation process and internalization, and assesses the usefulness of integrated reports from users' perspectives. Further understanding of IR from both preparers' and users' viewpoints supports better understandings of the determinants and consequences of IR.