Purpose In the accounting field, sustainability accounting (SA) has evolved as a valuable
tool that links improvements in environmental, social and governance issues to financial …

Purpose Integrated reporting (IR) provides a joint overview of an organisation's financial and
sustainability performance and strategies. While the prior literature often critiques IR's …

Purpose This study aims to investigate the moderating effect of external financing needs on
the relationship between the disclosure level of integrated reporting (IR) and firm value …

An ever growing complexity of the quintuple helix synergies between economy, society,
ecology, and knowledge and innovation in the world's economies today has challenged the …

Over the last few decades, stakeholders' growing attention towards social and
environmental issues has challenged universities' traditional accountability boundaries …

IMPACT This article examines whether the integrated reports of higher education institutions
(HEIs) take into account the guiding principles of the International Integrated Reporting …

Purpose This paper aims to assess the level of compliance of the Integrated Management
Reports of four Brazilian public universities with the International Integrated Reporting …

One of communication mechanism that used by corporations to state their focus, concerns
and activities is corporate reports, such as annual report and stand-alone sustainability …

Objective This study aims to uncover the factors influencing the acceptance of integrated
reporting. The goal is to find how attitudes and behavioral intentions of university managers …

Reporting standards and frameworks are essential tools for companies to communicate their
sustainability performance effectively. Thanks to them, companies can strengthen relations …