The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as...

We develop a conceptual understanding of when and how organizations respond to normative pressures. More precisely, we examine two main factors underlying the willingness and ability of organizations to respond to an issue: (1) issue salience, and (2) the cost-benefit analysis of resource...

Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research -- Assessing the state of the IR research field: A Structured Literature Review -- Final remarks and future research directions.