“Integrated thinking and reporting” towards sustainable business models: A concise bibliometric analysis
A Di Vaio, T Syriopoulos, F Alvino… - Meditari Accountancy …, 2021 - emerald.com
Purpose This paper aims to provide a thorough and systematic overview of the academic
literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in …
literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in …
[HTML][HTML] Hallmarks of integrated thinking
R Dimes, C de Villiers - The British Accounting Review, 2024 - Elsevier
Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …
been hailed as a way of improving organisational decision-making and internal …
The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive …
AJ Rabaya, NM Saleh - Environment, Development and Sustainability, 2022 - Springer
Integrated reporting (IR) is a corporate reporting framework that integrates resources or
capital as input, business models as a process, and outcomes into a value creation process …
capital as input, business models as a process, and outcomes into a value creation process …
[图书][B] The Routledge handbook of integrated reporting
Integrated reporting (IR) sought to address deficiencies with existing reporting frameworks,
which were either dedicated to dealing with financial issues or failed to make the …
which were either dedicated to dealing with financial issues or failed to make the …
A review of integrated thinking research in developed and developing economies
Purpose This paper assesses the state and development of integrated thinking research in
selected developed and developing economies by providing a “stock taking” of the literature …
selected developed and developing economies by providing a “stock taking” of the literature …
Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
Purpose Integrated reporting enhances the meaningfulness of non-financial information, but
whether this enhancement is progressive or regressive from a sustainability perspective is …
whether this enhancement is progressive or regressive from a sustainability perspective is …
Investigating the interplays between integrated reporting practices and circular economy disclosure
Purpose This study seeks to:(1) discuss how the integrated reporting (IR) framework may
provide the principles, concepts and the key elements to support the analysis and …
provide the principles, concepts and the key elements to support the analysis and …
Bridging the understanding of sustainability accounting and organizational change
N Garcia-Torea, C Larrinaga… - Organization & …, 2023 - journals.sagepub.com
The role of sustainability accounting in promoting organizational change toward more
sustainable practices is a relevant area of research for both accounting and organization …
sustainable practices is a relevant area of research for both accounting and organization …
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
A Rossi, M Luque-Vílchez - Meditari Accountancy Research, 2021 - emerald.com
Purpose This study aims to examine the process through which sustainability is integrated
into the organizational practices of accounting. Design/methodology/approach Action …
into the organizational practices of accounting. Design/methodology/approach Action …
How management control systems enable and constrain integrated thinking
R Dimes, C de Villiers - Meditari Accountancy Research, 2021 - emerald.com
Purpose This paper aims to examine how management control systems (MCS) can enable
and constrain the successful adoption of integrated thinking in an organisation …
and constrain the successful adoption of integrated thinking in an organisation …