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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

Sustainability Reporting Practices and the Circular Economy : Analysis and Integrated Strategies

Nazir, Sarfraz; Capocchi, Alessandro - 2024

-- Chapter 3: Circular Economy key concepts and Reporting Practices: An exploratory study -- Chapter 4: Circular Economy and … Environment Disclosure -- Chapter 5: Circular Economy 6Rs and Reporting Practices: The Role of Institutional Pressures -- Chapter … governance and reporting practices, providing accurate assessments of CE’s success in achieving sustainability targets and other …

Persistent link: https://www.econbiz.de/10014463082

Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting

Humphrey, Christopher; O'Dwyer, Brendan; Unerman, Jeffrey - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 30-63

Persistent link: https://www.econbiz.de/10011670445

Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports

Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 36 (2022) 2, pp. 147-169

Persistent link: https://www.econbiz.de/10013270549

Application of principles from the International <IR> Framework for including sustainability disclosures within South African integrated reports

Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 35 (2021) 1, pp. 42-68

Persistent link: https://www.econbiz.de/10012384055

An empirical analysis of the effects of integrated reporting on sustainability management : exploring the link between climate change reporting and management performance

Kannenberg, Linda - 2019

Integrated Reporting (IR) is a fairly new form of corporate reporting that intends to consolidate financial and … sustainability reporting. Its transformative qualities concerning informational structures as well as communication and decision … change mitigation performance of a company. Extent and quality of reporting were measured by means of self …

Persistent link: https://www.econbiz.de/10012250153

Forward-looking disclosures in integrated reporting : evidence from Poland

Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981

Persistent link: https://www.econbiz.de/10012806243

The quality of nonfinancial voluntary disclosure : a systematic literature network analysis on sustainability reporting and integrated reporting

Minutiello, Valentina; Tettamanzi, Patrizia - In: Corporate social responsibility and environmental management 29 (2022) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10012807804

Corporate sustainable development : is "integrated reporting" a legitimation strategy?

Lai, Alessandro; Melloni, Gaia; Stacchezzini, Riccardo - In: Business strategy and the environment 25 (2016) 3, pp. 165-177

Persistent link: https://www.econbiz.de/10011576936

Enhancing market valuation of ESG performance : is integrated reporting keeping its promise?

Mervelskemper, Laura; Streit, Daniel - In: Business strategy and the environment 26 (2017) 4, pp. 536-549

Persistent link: https://www.econbiz.de/10011699045

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