Rodríguez-Gutiérrez, Pablo; Correa, Carmen; … - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 3, pp. 617-644
Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...