This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...

Introduction to sustainability accounting and integrated reporting / Charl de Villiers and Warren Maroun -- Integrated reporting / Charl de Villiers and Pei-Chi Kelly Hsiao -- Why organizations voluntarily report : legitimacy theory / Warren Maroun -- Why organizations voluntarily report :...

"This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated...

Cover -- Half Title -- Endorsements -- Title Page -- Copyright Page -- Table of Contents -- List of figures -- List of tables -- Notes on contributors -- 1. Introduction to The Routledge Handbook of Integrated Reporting: an overview of integrated reporting and this book, which entails different...

Purpose: The competition between accounting (ASAPs) and non-accounting sustainability assurance providers (NASAPs) is examined along with the way this competition influences the institutionalisation of the evolving field of sustainability assurance.Design/methodology: An interpretivist research...

Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...