Grassmann, Michael; Fuhrmann, Stephan; Guenther, Thomas W. - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 5, pp. 877-908
Purpose: Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed connectivity of the capitals resulting from integrated thinking. This paper aims to investigate the extent of...