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 …

Purpose This paper targets to shed light on the relationship between board characteristics,
good corporate governance and the integrated reporting quality (IRQ) and even if this …

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 …

Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …

Board characteristics and integrated reporting quality: evidence from ESG European companies
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose Drawing upon agency theory, this study analyses the influence of board
characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian …

Purpose This study aims to examine the impact of corporate attributes on integrated
reporting quality of top 100 listed firms in South Africa. Design/methodology/approach With a …

Purpose This paper aims to draw on the agency theory to examine the relationship between
corporate governance and integrated reporting on a sample of 120 listed French companies …

Purpose Integrated reporting () promotes transparency in corporate reporting and
communicate detailed information on how a firm creates value in the short, medium and long …

This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …