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Integrated reporting of environmental, social, and governance and financial data : Does the market value integrated reports?

Landau, Alexander; Rochell, Janina; Klein, Christian; … - In: Business Strategy and the Environment 29 (2020) 4, pp. 1750-1763

Persistent link: https://www.econbiz.de/10012188888

Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?

Landau, Alexander; Rochell, Janina; Klein, Christian; … - In: Business Strategy and the Environment 29 (2020) 4, pp. 1750-1763

The concept of reporting nonfinancial information within the annual report, so-called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.

Persistent link: https://www.econbiz.de/10012428759