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Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework () and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and as espoused by the IIRC in the ( IIRC, 2013 ). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the , along with the areas that may potentially hinder its wider adoption and implementation. Design/methodology/approach The paper draws upon and synthesises academic analysis and insights provided in the IR and academic literature as well as various directives, policy and framework pronouncements. Findings The flexibility and lack of prescription concerning actual disclosures and metrics in the could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to policy and practice. Research limitations/implications The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the . The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors' work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value The paper provides the IIRC with several insights into the current and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.

Previous research has identified numerous barriers to reporting hate crimes. However, high variability exists in the outcome measures considered across multiple studies, including whether hate crimes encompass non-criminal behaviours, whether victims’ perceptions are considered bias indicators, and whether the incident is reported to police or to other organisations. These inconsistencies prevent an understanding of whether different barriers relate to different types of hate crimes. This article presents the results of an exploratory empirical study with a convenience sample of members of minorities facing hate crime victimisation in Victoria, Australia (N = 260). Our study participants experienced different types of barriers regarding incidents with different levels of perceived severity. Internalisation and lack of knowledge were more relevant to the underreporting of incidents perceived as less serious—verbal assault. Fear of consequences, lack of trust in statutory agencies, and accessibility were more relevant to the underreporting of incidents perceived as more serious—physical violence and property destruction.

Despite didactic training on adverse events following immunization (AEFI) in Ghana, the reporting ratio of AEFI was 1.56 per 100,000 surviving infants in 2015, below the minimum reporting ratio of 10. We aimed to estimate the proportion of health care workers (HCWs) reporting AEFI and to identify barriers to reporting. We conducted a cross-sectional survey of HCWs in four regions in Ghana. A simple random sample of 176 health facilities was selected and up to two HCWs were randomly selected per facility. We used the Rao-Scott Chi-squared test to compare factors associated with reporting of AEFI in the last year. We used an open-ended question to identify reasons for low reporting. One supervisor from each facility, responsible for overall reporting and management of AEFI, was also interviewed. A total of 306 HCWs from 169 facilities were interviewed. Of these, 176 (57.5%) reported they had ever encountered an AEFI. Of the 120 who had encountered an AEFI in the last year, 66 (55.0%) indicated they had reported the AEFI, and 38 (31.7%) completed a reporting form. HCWs (n = 120) reported multiple barriers to reporting of AEFI; the most common barriers were fear of personal consequences (44.1%), lack of knowledge or training (25.2%), and not believing an AEFI was serious enough to report (22.2%). Discussion of AEFI during the last supervisory visit was significantly associated with reporting in the past year (OR 7.39; p < .001). Of 172 supervisors interviewed, 65 (37.8%) mentioned their facilties had ever encountered an AEFI; over 90% of facilities had reporting forms. We identified low reporting of AEFI and multiple barriers to reporting among HCWs in the four selected regions of Ghana. Discussing AEFI during supervisory visits with HCWs might improve reporting. Additionally, strategies to address fear of personal consequences as a barrier to reporting of AEFI are needed.

Sexual violence is prevalent on college and university campuses, constituting one of the most urgent issues faced by institutions of higher education. Most students who have experienced sexual violence avoid seeking support from their institutions, despite the availability of resources. Institutional betrayal, which occurs when institutions betray those who depend on them by failing to prevent harm or respond supportively to reports of harm, may play a role in discouraging students from using campus services. The purpose of the current study was to bridge parallel literatures on institutional betrayal and students’ barriers to reporting and service use. Associations between institutional betrayal, barriers to campus service use, and symptoms of posttraumatic stress disorder (PTSD) among sexual assault survivors were investigated. A two-factor model of institutional betrayal—Institutional Climate and Institutional Response—was used for analyses. Results from a sample of 178 undergraduates who experienced campus sexual assault revealed both factors of institutional betrayal were associated with PTSD symptoms and service use barriers. Multiple regression analyses indicated that Institutional Climate, but not Institutional Response, was uniquely related to PTSD symptoms after controlling for sexual assault history. Multiple regression also identified Institutional Climate as a significant predictor of barriers related to fear of negative treatment. These findings emphasize the connection between institutions’ rape-supportive climate and sexual assault survivors’ distress and suggest that institutional responses could play a part in service use barriers. Addressing both factors of institutional betrayal through campus policies and practices is essential in combating high rates of sexual violence in higher education.

The authors asked college students to rate the importance of a list of barriers to reporting rape and sexual assault among male and female victims. The authors' findings indicate that barriers prevalent 30 years ago, prior to efforts by the rape reform movement, continue to be considered important among college men and women. The barriers rated as the most important were (1) shame, guilt, embarrassment, not wanting friends and family to know; (2) concerns about confidentiality; and (3) fear of not being believed. Both genders perceived a fear of being judged as gay as an important barrier for male victims of sexual assault or rape and fear of retaliation by the perpetrator to be an important barrier for female victims.

Pharmacovigilance (PV) is an essential part of the healthcare system's framework. In Saudi Arabia, pharmacovigilance is still a relatively new concept though it is well established in many countries. In this study, we aim to evaluate knowledge, attitude, and practice regarding pharmacovigilance and barriers to reporting adverse drug reactions (ADRs) among the general public in Saudi Arabia. This is a cross-sectional study that used a self-administered online questionnaire to assess knowledge, attitude, and practice of PV and ADRs. The study included only the adult population in Saudi Arabia. A scoring system was generated with a scale from 0 to 100, where 80% was set as a cut-off point, as any higher score resembled adequate knowledge, a positive attitude, and good practice. We used the Statistical Package for Social Sciences (SPSS) version 26 for performing the statistical analysis, where para-normal tests were used to associate scores with the socio-demographic characteristics of participants. The study collected 1098 complete responses. The mean age (±SD) of participants was 37.9±11.2 years. Females comprised 68.9% of the participants. The average knowledge score among participants was 37.8±18.5, where only 4.3% of respondents had adequate knowledge. The average attitude score was 90.1±19.2, where 83.4% had a positive attitude. The average practice score was 70.4±18, and 34.5% of participants had good practice. The study found that the majority of participants had inadequate knowledge, a positive attitude, and poor practice. Individuals holding a master's degree or higher and those working in the healthcare sector had the highest knowledge scores, whereas the group aged 31 to 50 years old, participants from the Al Jawf region, participants who are married with children, holders of a master's degree or higher, and healthcare workers had the best attitude scores. Higher practice scores were seen among married individuals with children and those who work in the healthcare sector.

Background The purpose of patient safety is to prevent harm occurring in the healthcare system. Patient safety is improved by the use of a reporting system in which healthcare workers can document and learn from incidents, and thus prevent potential medical errors. The present study aimed to determine patient safety challenges facing clinicians (physicians and nurses) in emergency medicine and to assess barriers to using e-OVR (electronic occurrence variance reporting). Methods This cross-sectional study involved physicians and nurses in the emergency department (ED) at King Khalid University Hospital (KKUH) in Riyadh, Saudi Arabia. Using convenience sampling, a self-administered questionnaire was distributed to 294 clinicians working in the ED. The questionnaire consisted of items pertaining to patient safety and e-OVR usability. Data were analyzed using frequencies, means, and percentages, and the chi-square test was used for comparison. Results A total of 197 participants completed the questionnaire (67% response rate) of which 48 were physicians (24%) and 149 nurses (76%). Only 39% of participants thought that there was enough staff to handle work in the ED. Roughly half (48%) of participants spoke up when something negatively affected patient safety, and 61% admitted that they sometimes missed important patient care information during shift changes. Two-thirds (66%) of the participants reported experiencing violence. Regarding e-OVR, 31% of participants found reporting to be time consuming. Most (85%) participants agreed that e-OVR training regarding knowledge and skills was sufficient. Physicians reported lower knowledge levels regarding how to access (46%) and how to use (44%) e-OVR compared to nurses (98 and 95%, respectively; p  < 0.01). Less than a quarter of the staff did not receive timely feedback after reporting. Regarding overall satisfaction with e-OVR, only 25% of physicians were generally satisfied compared to nearly half (52%) of nurses. Conclusion Although patient safety is well emphasized in clinical practice, especially in the ED, many factors hinder patient safety. More awareness is needed to eliminate violence and to emphasize the needs of additional staff in the ED. Electronic reporting and documentation of incidents should be well supported by continuous staff training, help, and feedback.

Underreporting of surgical adverse events limits the ability to identify quality and safety issues. Automated screening of the clinical information system (CIS) can improve case capture and reduce dependency on self-reporting. We compared screening of a CIS to self-reporting for identifying unplanned reoperation and also examined the relationship between causality and probability of reporting. Between 2005 and 2009, all unplanned reoperations identified by automated screening of databases were reviewed and classified according to causality. Comparison was made to cases self-reported to departmental morbidity and mortality; conditional probability analysis assessed the likelihood of reporting as a function of causality. Of 104,938 operations performed, automated CIS screening identified 1,010 cases requiring unplanned reoperation; 23.6% were self-reported to morbidity and mortality; the probability of reporting varied widely depending on causality. Screening of a CIS for adverse events requiring reoperation revealed significant underreporting, with additional bias in reporting based on underlying causality.

Gay men encounter barriers when reporting same-sex intimate partner violence (IPV) to officials. This phenomenon is vital to address, given that IPV impacts gay men more than others in the LGBTQ community, with gay men making 31.5% of the IPV reports among that population. The identified gap in the literature showed the lack of research regarding the lived experiences of barriers encountered by gay men in reporting IPV, which was the purpose of this qualitative phenomenological study. Merten’s strain theory served as a framework to answer the study’s two research questions on how barriers in reporting IPV affect gay men’s lives and what the men have done to overcome those barriers. Data collection was from semistructured interviews with 10 men ages 18 to 35 years who self-identified as gay, had been in a same-sex relationship involving IPV for 3 months or more, and experienced barriers to reporting same-sex IPV. Data analysis showed how barriers to reporting IPV affected the lived experiences of gay men by causing three significant forms of distress, including shame and embarrassment from feeling responsible for the abuse, loss of support associated with fear and despair, and fear of retaliation from the abuser. Three themes also emerged specific to overcoming barriers to reporting IPV; these were a nondiscriminatory law enforcement response, confiding in trusted people, and supportive health care providers. This study has implications for positive social change in that findings might contribute to the development of training programs for law enforcement and health care providers to learn about IPV among gay men in same-sex relationships so as to respond with respect and compassion.

The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs) struggle to develop the sustainability reports that are today important and required by consumers. The rationale is that the sustainability report is influenced by governance practices, social responsibility, and environmental impact. The research successfully summarizes the barriers from 37 influential sustainability report papers by employing a thorough systematic literature review. It was based on 6 well-known databases with the limitation of exclusion criteria such as 11 years of research (2012–2023), used English, and more than 4 pages articles. According to the findings of this literature review approach, SMEs encounter six different sorts of barriers while trying to develop a sustainable report: financial, general attitude, knowledge and technology, organizational, policies and regulations as well as socio-environmental barriers. Based on this result, the top management of SMEs will be able to determine how to prioritize removing the biggest obstacles of their reporting task.