Purpose This study aims to furnish the systematic literature review on integrated reporting
(IR) and answer three research questions: How has the IR concept been developed recently …

Stakeholders' demand for forward‐looking corporate reporting that includes both financial
and non‐financial stories opened the path for the evolution of a new form of reporting known …

In this paper we conceptually identify the gap in the literature about lack of business's
awareness in non‐financial activities, especially biodiversity, which can be responsible for …

This research reviews and analyzes prior corporate social responsibility (CSR) studies
centered on its implications and disclosure in higher education institutions (HEIs). Nine …

Purpose The main purpose of this paper is to evaluate to what extent a public university,
named Yildiz Technical University, integrated report provides disclosure on International …

The literature and practitioners both emphasise the need to involve universities in the
promotion and implementation of SDGs. On the other hand, the lack of practical solutions to …

Recent financial scandals and the global financial crisis have generated numerous
criticisms of the value and use of annual financial and sustainability reports prepared by …

Purpose The paper examines integrated reporting (IR) practices of two Japanese
universities and three South African universities by evaluating and comparing their 2019 …

This paper adopted a case study approach to investigate the sustainability practices of a
Scottish university in order to understand if sustainability forms part of its central policy …

Through integrated reporting (IR) and integrated thinking (IT), higher education institutions
(HEIs) can engage future students, staff and other key stakeholders. This paper examines …