This systematic literature review integrates the Varieties of Institutional Systems (VIS)
framework and Patchwork Institutions lens to unpack how institutional heterogeneity in the …

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …

Purpose The purpose of this study is to investigate empirically what affects Global Reporting
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …

The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …

The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …

Purpose This paper aims to undertake an empirical investigation on firm characteristics
determining corporate social responsibility (CSR) disclosure and its subcategories such as …

Purpose This paper aims to examine the relationship between sustainability reporting by
companies and selected corporate specific attributes. It also highlights that the scope of …

Purpose This study aims to examine the influence of the quality of voluntary disclosure
(QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle …

This study examines the integrated reporting practices among the public listed real property
companies in Malaysia. Specifically, this study examines the level of integrated reporting …