Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
P Velte - Journal of Management and Governance, 2022 - Springer
Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
A systematic literature review on integrated reporting from 2011 to 2020
Purpose This study aims to furnish the systematic literature review on integrated reporting
(IR) and answer three research questions: How has the IR concept been developed recently …
(IR) and answer three research questions: How has the IR concept been developed recently …
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 …
[HTML][HTML] Sustainable development goal reporting: Contrasting effects of institutional and organisational factors
Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …
development via engagement with the United Nations Sustainable Development Goals …
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
G Nicolò, G Zampone, G Sannino… - Journal of Applied …, 2021 - emerald.com
Purpose Recent regulatory changes in Europe have promoted non-financial reporting
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …
CEO power and integrated reporting
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 …
integrated reporting (IR) adoption and whether this role is moderated by incentives to …
Integrated reporting quality and BoD characteristics: an empirical analysis
L Songini, A Pistoni, P Tettamanzi, F Fratini… - Journal of Management …, 2021 - Springer
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 …
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …
Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
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 …
in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the …
Corporate governance and risk disclosure: evidence from integrated reporting adopters
Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
[HTML][HTML] What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China
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 …
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …