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The value added statement : an appropriate instrument for integrated reporting
Haller, Axel; Van Staden, Chris J. - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1190-1216
Persistent link: https://www.econbiz.de/10010421481
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Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1042-1067
Persistent link: https://www.econbiz.de/10010421507
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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl; Sharma, Umesh - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-13
Persistent link: https://www.econbiz.de/10012286102
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Integrated reporting : background, measurement issues, approaches and an agenda for future research
De Villiers, Charl; Venter, Elmar R.; Hsiao, Pei-Chi Kelly - In: Accounting and finance : journal of the Accounting … 57 (2017) 4, pp. 937-959
Persistent link: https://www.econbiz.de/10011820252
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Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295
Persistent link: https://www.econbiz.de/10014325407
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How management control systems can enable, constrain, and embed integrated reporting
Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273
Persistent link: https://www.econbiz.de/10014477085
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Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research
De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471
Persistent link: https://www.econbiz.de/10013326699
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Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
Lakshan, A.M.I.; Low, Mary; De Villiers, Charl - In: Meditari accountancy research 30 (2022) 3, pp. 626-660
Persistent link: https://www.econbiz.de/10013326714
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Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Hsiao, Pei-Chi Kelly; De Villiers, Charl; Scott, Tom - In: Meditari accountancy research 30 (2022) 3, pp. 786-818
Persistent link: https://www.econbiz.de/10013326720
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Hallmarks of Integrated Thinking
Dimes, Ruth; De Villiers, Charl - In: The British accounting review 56 (2024) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10015062060