Leukhardt, Luca; Charifzadeh, Michel; Diefenbach, Fabian - In: Corporate Social Responsibility and Environmental Management 29 (2022) 5, pp. 1482-1494
This study examines the relevance of integrated reporting quality (IRQ) to capital markets. We investigate whether IRQ … concludes that integrated reporting (IR) in general has not yet reached its full potential in benefitting capital markets …