[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 …

A review of integrated thinking research in developed and developing economies

D Ecim, W Maroun - Journal of Accounting in Emerging Economies, 2023 - emerald.com
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 …

Organizational sustainability schemes align with weak sustainability

J Demastus, NE Landrum - Business Strategy and the …, 2024 - Wiley Online Library
While sustainability research is expansive, studies of business‐internal practices and
resulting sustainability outcomes are largely unexplored. This research fills this gap by …

Voluntary sustainability disclosures in non-listed companies: An exploratory study on motives and practices

C Carmo, M Miguéis - Sustainability, 2022 - mdpi.com
The aim of this study is to investigate the reasons for the voluntary preparation of a
sustainability report and to identify sustainability disclosure practices in the context of non …

The quality of SMEs stakeholder communication during strategic crises: The case of Italian unlisted SMEs

A Cardoni, E Kiseleva, A Bellucci - Business Strategy and the …, 2023 - Wiley Online Library
The aim of this paper is to assess small and medium‐sized enterprises'(SMEs') readiness to
initiate a mature dialogue with stakeholders in the exceptional context of a strategic crisis …

Creating social and environmental value through integrated thinking: International evidence

D Reimsbach, G Braam - Business Strategy and the …, 2023 - Wiley Online Library
Integrated thinking (IT) is a managerial mindset increasingly discussed in the context of
value creation. Through the lens of systems theory, this study examines how the degree to …

The sustainability orientation in the wine industry: An analysis based on age as a driver

L Broccardo, E Truant, LP Dana - … Social Responsibility and …, 2023 - Wiley Online Library
Few studies probe small and medium enterprises (SMEs) in the context of sustainability.
Thus, this study examines the sustainability orientation in SMEs and its impact on financial …

The facets of the sustainability paradox

D Argento, L Broccardo, E Truant - Meditari Accountancy Research, 2022 - emerald.com
Purpose This paper aims to examine why the sustainability paradox exists and how it
unfolds by focusing on intraorganizational dynamics. It explores how organizational actors …

Challenges and opportunities in sustainability reporting: a focus on small and medium enterprises (SMEs)

S Setyaningsih, R Widjojo, P Kelle - Cogent Business & …, 2024 - Taylor & Francis
The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs)
struggle to develop the sustainability reports that are today important and required by …

Critical analysis of the contribution of Integrated Reporting (IR) to sustainability

C de Villiers, R Dimes - Handbook of accounting and sustainability, 2022 - elgaronline.com
In this chapter, we explore the contribution of Integrated Reporting (IR) to the broader
sustainability agenda. IR is the latest in a long line of corporate reporting developments that …