Purpose This paper aims to provide a thorough and systematic overview of the academic
literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in …

Integrated Reporting (IR) is a relatively new concept that is considered one of the most
recent trends in corporate reporting; it is still an emerging research area in different parts of …

While sustainability research is expansive, studies of business‐internal practices and
resulting sustainability outcomes are largely unexplored. This research fills this gap by …

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution
in terms of changes in the organisation fields and professional jurisdictions involved. As …

The financial reporting plays a significant role in sustainable development, as it contributes
greatly to providing the information required to assess sustainable development …

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 …

Purpose This study aims to contribute to the existing literature by presenting new knowledge
about sustainable development goals'(SDGs) reporting practices through integrated …

Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR)
in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the …

Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR)
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …