Sustainable finance and investment (SFI) is key to fostering sustainable global development.
Research in this field has focused on specific topics, such as the financial performance of …

This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities …

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 …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Abstract The Sustainable Development Goals (SDG) stress the necessity of private
businesses' active participation, appealing for their creativity and innovation to create value …

Materiality is the driver through which companies can select issues to be included in
nonfinancial reports favouring the expectations of all stakeholders. The aim of this research …

Corporate governance has long been the subject of interest for researchers in business
administration. Corporate social responsibility (CSR) practices decided by boards of …

While studies on international corporate social responsibility (CSR) have expanded
significantly, their true global nature can be questioned. We systematically review 494 …

Integrated reporting (IR) is considered an innovative and effective reporting tool that
includes financial and nonfinancial information. Recently, there has been a heightened …

Purpose The purpose of this paper is to systematise the research field of sustainability
reporting. The authors contribute to closing this research gap and, on the basis of this …