Ahmed Haji, Abdifatah; Hossain, Dewan Mahboob - In: Qualitative Research in Accounting & Management 13 (2016) 4, pp. 415-444
Purpose The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded … multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies … report and integrate multiple capitals in various organisational reporting channels following the introduction of an “apply …