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 …
The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting
V Minutiello, P Tettamanzi - Corporate Social Responsibility …, 2022 - Wiley Online Library
The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is
considered a relevant research topic because high‐quality disclosure is associated with a …
considered a relevant research topic because high‐quality disclosure is associated with a …
Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …
reporting frameworks capable of incorporating information of different nature. Integrated …
Assessing the implementation of sustainable development goals: does integrated reporting matter?
Purpose This study aims to investigate the performance of Sustainable Development Goals
(SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In …
(SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In …
The role of ownership structure in integrated reporting policies
Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …
medium, and long term. It can better represent existing relationships between the company …
The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting
M Grassmann - Journal of Cleaner Production, 2021 - Elsevier
For decades, research has debated whether a firm's corporate social responsibility (CSR)
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …
CEO power and integrated reporting
Purpose This study aims to analyse the role that the chief executive officer (CEO) has on
integrated reporting (IR) adoption and whether this role is moderated by incentives to …
integrated reporting (IR) adoption and whether this role is moderated by incentives to …
The role of board of directors in intellectual capital disclosure after the advent of integrated reporting
Intellectual capital is an important tool for strengthening a firm's competitive advantage and
helping it achieve its medium‐and long‐term financial objectives. Currently accepted …
helping it achieve its medium‐and long‐term financial objectives. Currently accepted …
Corporate governance and risk disclosure: evidence from integrated reporting adopters
Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
P Velte - Journal of Management and Governance, 2022 - Springer
Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …