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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

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

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

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

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

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

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

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

Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

de Villiers, Charl; Hsiao, Pei-Chi Kelly; Maroun, Warren - In: Meditari Accountancy Research 25 (2017) 4, pp. 450-460

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper...

Persistent link: https://www.econbiz.de/10014937174

Integrated Reporting: Insights, gaps and an agenda for future research

Villiers, Charl de; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1042-1067

Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...

Persistent link: https://www.econbiz.de/10010895051