Non-financial reporting research and practice: Lessons from the last decade
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …
decade, interweaving with several other fields of study, including business ethics, financial …
Integrated reporting: A structured literature review
This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities …
developing, offer a critique of the research to date, and outline future research opportunities …
Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective
This paper investigates the impact of corporate governance and culture background on
firms' environmental performance and CSR disclosure from a global perspective. It provides …
firms' environmental performance and CSR disclosure from a global perspective. It provides …
Addressing the SDGs in sustainability reports: The relationship with institutional factors
Organizations worldwide can play a significant role in the advancement of the Sustainable
Development Agenda. However, there might be various factors influencing organizations' …
Development Agenda. However, there might be various factors influencing organizations' …
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension
Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …
European Commission to encourage large companies to disclose their contribution to …
The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information
JA Fuente, IM García-Sanchez, MB Lozano - Journal of Cleaner Production, 2017 - Elsevier
The disclosure of information on the exercise of corporate social responsibility (CSR) is the
mean most frequently used by companies to facilitate understanding of the social and …
mean most frequently used by companies to facilitate understanding of the social and …
Integrated reporting: background, measurement issues, approaches and an agenda for future research
We discuss the background to integrated reporting, a new reporting framework focused on
firms' future value creation narrative. We consider why integrated reporting is an area of …
firms' future value creation narrative. We consider why integrated reporting is an area of …
Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?
IM García‐Sánchez, L Rodríguez‐Ariza… - … Strategy and the …, 2020 - Wiley Online Library
Institutional investors show increasing interest in how companies align their corporate social
responsibility strategies with the sustainable development goals (SDGs) proposed by the …
responsibility strategies with the sustainable development goals (SDGs) proposed by the …
How pressure from stakeholders affects integrated reporting quality
Integrated reporting (IR) is considered an innovative and effective reporting tool that
includes financial and nonfinancial information. Recently, there has been a heightened …
includes financial and nonfinancial information. Recently, there has been a heightened …
Integrating corporate sustainability assessment, management accounting, control, and reporting
Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …
However, relatively little research has addressed the integrative “how” question, particularly …