Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …

This article investigates the role of accounting disciplines in assessing and fostering
corporate social performance (CSP) of business organisations to meet the UN Agenda …

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 …

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public
universities in their annual reports and to identify and examine its drivers. An empirical …

Purpose The purpose of this paper is to explore the intersection of accounting practices and
new technologies in the age of agility as a form of intellectual capital, through sharing the …

Purpose This paper aims to investigate the non-financial reporting (NFR) practices of
Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure …

In this chapter, we explore the contribution of Integrated Reporting (IR) to the broader
sustainability agenda. IR is the latest in a long line of corporate reporting developments that …

The purpose of the study is to investigate how firms disclose information in their integrated
report (IR) on intellectual capital (IC), regarding its components and their link with the value …

Purpose This paper analyses the extent to which public sector (PS) and non-profit (NP)
organisations' reports and reporting processes adopt an IR framework as model of dialogical …

Purpose The aim of our research is to give empirical and theoretical solutions to some
criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it …