Wulf, Inge; Niemöller, Jens; Rentzsch, Natalia - In: Journal of Management Control 25 (2014) 2, pp. 135-164
<Para ID="Par1">Recently, the International Integrated Reporting Council has published an integrated reporting framework stimulating major further development in corporate reporting. In combination with a commonly recognized high-level status quo in matters of management commentary, the German two-tier system...</para>