Integrated Reporting (IR), as a novel sustainability-oriented organizational reporting
approach, is expected to produce better corporate reporting for stakeholders and promote …

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 …

In the wake of the global financial crisis, a new wave of stakeholder demands has
developed calling on companies to shift focus towards long-term value creation and moving …

This study examines whether the adoption of IFRS and GRI impacts the readability and
conciseness of corporate reports. We investigate the corporate reports of the top 100 A …

Despite the importance and requirement of integrated reporting on human capital (HC),
research indicates a lack of reporting frameworks and adequate disclosure in organization …

Professional accounting bodies, regulatory bodies, academics, and researchers have
highlighted the importance of applying the IR practices, and the academic discussion …

Purpose This study aims to apply the theory of planned behavior, the theory of stakeholders,
the theory of technology acceptance to evaluate the factors that affect the application of …

This thesis explored the journey of integrated reporting (IR) of the publicly listed companies
(PLCs) in Sri Lanka with four main purposes:• To explore the extent and nature of IR …

Nowadays, the regulators set out new rules for the financial and non-financial reporting
because of the pressure of the stakeholders. On the other hand, a lot of information is …

Almost a decade ago, I embarked on the journey of understanding how accounting sciences
can contribute to environmental concerns and the planetary well-being. Quite frankly, I found …