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This study provides a preliminary investigation of perceptions of Integrated Reporting (IR) in Australia, as a developed country and leader in this area, and Hong Kong as an Asian country with an advanced capital market. The study compares the perceptions of IR readiness and acceptance in Australia and in Hong Kong through interviewing accounting professional associations and firms regarding their awareness of, and attitudes towards, IR. In particular, this study considers the perceptions of interviewees about the relationship between IR and Sustainability Reporting. Findings of the study suggest that the profession is taking a narrow, and explicitly financial, interpretation of the IIRC framework and does not consider it to be a replacement for other types of reporting. Refereed/Peer-reviewed

This study investigates Integrated Reporting (IR) in Australia, as a developed country and leader in this area, and Hong Kong as an Asian and lesser developed, country but which has a developed capital market. The study compares the perceptions of IR readiness and acceptance in Australia and in Hong Kong through interviewing accounting professional associations and firms regarding their awareness of, and attitudes towards, IR. In particular, the study considers the perceptions of interviewees about the relationship between IR and Sustainability Reporting. The study is among the first to investigate perceptions of IR and has significance for policy makers and standard setters as findings suggest the profession is taking a narrow, and explicitly financial, interpretation of the IIRC framework Refereed/Peer-reviewed