Pigatto, Giacomo; Cinquini, Lino; Tenucci, Andrea; … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 90-123
Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six...