The paper aims to develop an ad hoc research template able to support the researchers to analyze the degree of accountability of the organizational IRs. The ad hoc created research template presents both strength and a weakness points. As for the strength point, it gives an original contribution to the IR literature simplifying the elements to consider to express an evaluation about the degree of accountability followed by the organization in disclosing IR, an issue on which there is a concern in IR literature. As for the weakness point, the ad hoc created research template introduce subjectivity elements in the analysis of the accountability degree, as observations and conclusions are based on the authors’ analysis under an interpretative approach.
Key-Words: Integrated Reporting, business model, stakeholder involvement, integration, accountability research template
