Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research -- Assessing the state of the IR research field: A Structured Literature Review -- Final remarks and future research directions.

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as...

Mit Hilfe von Principal-Agent-Modellen werden Gestaltungsmöglichkeiten von Anreiz- und Vorgabesystemen als Instrumente des Controlling analysiert. Wenn ein Agent (z. B. Spartenleiter) mehr Informationen als der Principal (z. B. Unternehmensleitung) besitzt, muß eine derartige asymmetrische...

This paper offers an explanation why a principal may demand too much paperwork from a subordinate: Due to limited liability and moral hazard a principal is unable to appropriate all rents. Internal paperwork allows a more accurate monitoring of the agent and enables the principal to appropriate...