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...

Mandatory environmental reporting has been seen as a way of increasing accountability of organizations, regarding environmental issues. This paper is concerned with one standard, which requires all the Spanish companies to include environmental disclosures in their financial statements. From the...