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 …
Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review
The diffusion of integrated reporting has encouraged academics to pay greater attention to
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …
Board characteristics and integrated reporting quality: An agency theory perspective
Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of
better representing the capacity of companies to create value over time. In recent years …
better representing the capacity of companies to create value over time. In recent years …
The materiality assessment and stakeholder engagement: A content analysis of sustainability reports
R Torelli, F Balluchi, K Furlotti - Corporate Social Responsibility …, 2020 - Wiley Online Library
Materiality is the driver through which companies can select issues to be included in
nonfinancial reports favouring the expectations of all stakeholders. The aim of this research …
nonfinancial reports favouring the expectations of all stakeholders. The aim of this research …
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 …
Integrated reporting quality: An empirical analysis
A Pistoni, L Songini, F Bavagnoli - … Social Responsibility and …, 2018 - Wiley Online Library
Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …
movement. Despite the proposed benefits to stakeholders and the number of contributes …
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …
attempt to connect a firm's financial and sustainability (ie, environmental, social and …
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 …
The impact of national culture on integrated reporting quality. A stakeholder theory approach
Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's
value creation in the short, medium, and long term. In contrast to other disclosure systems …
value creation in the short, medium, and long term. In contrast to other disclosure systems …
Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts
C Bernardi, AW Stark - The British accounting review, 2018 - Elsevier
Abstract The International Integrated Reporting Council advocates that integrated reporting
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …