This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (IR). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International...

Purpose: The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more IC disclosure. Design/methodology/approach: The paper compares the content of IC disclosures of matched samples of companies. Findings: The findings show...