Ahmed Haji, Abdifatah; Hossain, Dewan Mahboob - In: Qualitative Research in Accounting & Management 13 (2016) 4, pp. 415-444
Purpose The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies report and integrate multiple capitals in various...