Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the authors explore the influence of the integrated thinking approach, intended to enhance the extent of the IR content elements, teaching and learning, internationalisation and research activities disclosure. The study is based on the annual reports of 123 UK HEIs over 3 years—2015–16, 2016–17 and 2017–18. Consistent with the predictions of legitimacy theory and the integrated thinking approach, the results show the extent that integrated reporting content elements and HEIs core activities disclosure practices have increased over the study period. The results also indicate that adoption of the IR framework, league table ranking position, key performance indicator reporting, size, research quality and graduate prospects all have significant positive influences on HEIs core activities disclosure. Based on the findings, the recommendations are that UK HEI governing and other regularity bodies, such as British Universities Finance Director Groups, Leadership Foundation in Higher Education and the Higher Education Funding Council, should consider development of voluntary integrated reporting guidelines and a core activities disclosure framework.

中文翻译：

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英国高等教育机构的综合报告实施和核心活动披露

通过综合报告 (IR) 和综合思维 (IT)，高等教育机构 (HEI) 可以吸引未来的学生、教职员工和其他主要利益相关者。本文研究了 IR 框架实施对英国高等教育机构内核心活动披露的影响。作者特别探讨了综合思维方法的影响，意在提升IR内容要素、教与学、国际化和研究活动的披露程度。该研究基于 123 所英国高等教育机构 3 年（2015-16、2016-17 和 2017-18）的年度报告。与合法性理论和综合思维方法的预测一致，结果表明综合报告内容元素和高等教育机构核心活动披露实践在研究期间有所增加。结果还表明，IR 框架的采用、排行榜排名位置、关键绩效指标报告、规模、研究质量和毕业生前景都对高等教育机构核心活动的披露有显着的积极影响。根据调查结果，建议英国高等教育机构管理机构和其他正规机构，如英国大学财务总监小组、高等教育领导基金会和高等教育资助委员会，应考虑制定自愿综合报告指南和核心活动披露框架。