Mirsadri, Seyed Mohsen; Bardinet-Evraert, Frédérique; … - In: Sustainability Accounting, Management and Policy Journal 12 (2021) 3, pp. 522-547
Purpose: The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs....