Berichtsqualität und insbesondere die Erstellung eines Integrated Reporting auf Basis eines <IR> Frameworks Auswirkungen auf die …

. The results of the research show that after switching to integrated reporting in 2013 the score of information clarity was …

Integrated reporting (IR) is a new form of corporate reporting that aims to provide a holistic picture of an … that influences the integrated reporting quality. …

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 …

The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog …

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non … reporting trend. To do this, we first review some practices in the annual reports published by the pioneering companies in IR … Integrated Reporting Council has followed to develop the framework, pointing out some milestones for the widespread adoption of …

Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future … predictions of legitimacy theory and the integrated thinking approach, the results show the extent that integrated reporting … that adoption of the IR framework, league table ranking position, key performance indicator reporting, size, research …

International Integrated Reporting Council's Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …