Purpose In the accounting field, sustainability accounting (SA) has evolved as a valuable
tool that links improvements in environmental, social and governance issues to financial …

Purpose This paper aims to develop a conceptual framework for extended external reporting
(EER) influences (EERI), including sustainability, non-financial, integrated and value …

Purpose Integrated reporting enhances the meaningfulness of non-financial information, but
whether this enhancement is progressive or regressive from a sustainability perspective is …

Over the last two decades, the non-financial disclosure requirement has become a major
concern for companies, consumers, governments, and policymakers. While compelling …

Airport operators (AOs) manage an activity which a high economic, social, and
environmental impact. For this reason, this sector is highly affected by the adoption of the …

This study examines the relevance of integrated reporting quality (IRQ) to capital markets.
We investigate whether IRQ benefits capital market participants by improving a firm's …

This paper investigates the variables that may explain the views of stakeholders regarding
the need for a simplified non-financial reporting (NFR) standard for small and medium-sized …

A review of relevant academic studies has yielded a range of insights on integrated
reporting. This review aims to provide a comprehensive view of the strengths and …

Integrated reporting (IR) represents the newest development of organisational reporting
approach. Although IR approach is gaining momentum globally, its relevance in decision …

The increased managerial complexity that emerged in the last decades has also determined
the need to quantitatively and qualitatively improve companies' disclosures, especially in …