Starting with the significant differences between the European Union member states regarding the implementation of the sustainable development goals stipulated by the United Nations and the transition from the fossil fuel economy to the one based on the principles of bio-economics, the article...

The research on integrated reporting (IR) grew exponentially during the last decade. The present meta-analysis was motivated by the need to systematize the results of previously published studies employing quantitative methodologies. Therefore, we fill a research gap by discovering significant...

Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

The focus of this paper is the issue of assurance of different sustainability, social, environmental or governance sections of companies' annual reports, which fall under the umbrella of integrated reports. The main research questions are: which are the sections assured; to what extent are the...