Purpose This systematic literature review (SLR) aims to examine the extent of academic
knowledge of sustainability materiality research. There is no academic review of this field; …

The traditional goal of a company is to earn profit to pay its shareholders, but, nowadays, for
the business to be sustainable in the long term, a strategy of Corporate Social Responsibility …

The relationship between a company's sustainability practices and its financial performance
has been investigated with different methods and from different theoretical perspectives …

This study investigates how companies can conceptualize and enable circular economy
(CE) principles and opportunities through integrated reporting (IR) practices and …

Purpose This paper aims to assess the disclosure of the materiality process in the
preparation of sustainability reports of state-owned enterprises (SOEs). This paper also …

This paper explores whether Chinese capital providers can benefit from the integrated
reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms …

The growing amount of false and misleading information on the internet has generated new
concerns and quests for research regarding the study of deception and deception detection …

Purpose The purpose of this study is to explore how preparers of non-financial information in
the public sector report on the integrated thinking (IT) concept proposed in the integrated …

Purpose This study aims to examine the impact of voluntary adoption of integrated reporting
on the stock prices of firms in Japan. Design/methodology/approach The event study …

The article considers the theoretical prerequisites and regulatory requirements that
determine the practical approaches to the application of professional judgment in defining …