Permatasari, Ika; Narsa, I Made - In: Journal of Accounting & Organizational Change 18 (2021) 5, pp. 666-684
Purpose: This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual report (AR) – or integrated reporting (IR). Research into SR and IR is still fascinating, and this study...