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Critical analysis of the contribution of Integrated Reporting (IR) to sustainability

De Villiers, Charl; Dimes, Ruth - In: Handbook of accounting and sustainability, (pp. 210-223). 2022

Persistent link: https://www.econbiz.de/10013500698

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295

Persistent link: https://www.econbiz.de/10014325407

CSR communication and corporate accountability in the post-COVID-19 era

He, Xinwu - In: Social & environmental accountability journal 43 (2023) 2, pp. 184-187

Persistent link: https://www.econbiz.de/10014330712

Disputed interpretations and active strategies of resistance during an audit regulatory debate

Harber, Michael; Verhoef, Grietjie; De Villiers, Charl - In: Accounting, auditing & accountability journal 36 (2023) 2, pp. 620-648

Persistent link: https://www.econbiz.de/10014280382

Are shareholders willing to pay for financial, social and environmental disclosure? : a choice-based experiment

De Villiers, Charl; Cho, Charles H.; Turner, Michael J.; … - In: The European accounting review 32 (2023) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014299218

Understanding How Managers Institutionalise Sustainability Reporting : Evidence From Australia and New Zealand

Farooq, Muhammad Bilal; De Villiers, Charl - 2020

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’...

Persistent link: https://www.econbiz.de/10014359319

How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273

Persistent link: https://www.econbiz.de/10014477085

How integrated thinking can be detected in management disclosures in annual reports : insights from a large-scale text-analysis approach

Dimes, Ruth; De Villiers, Charl; Chen, Li - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 75-99

Persistent link: https://www.econbiz.de/10014431574

Accounting and social capital : a review and reflections on future research opportunities

De Villiers, Charl; La Torre, Matteo; Botes, Vida - In: Accounting and finance 62 (2022) 4, pp. 4485-4521

Persistent link: https://www.econbiz.de/10013468260

Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data

De Villiers, Charl; Jia, Jing; Li, Zhongtian - In: Accounting and finance 62 (2022) 4, pp. 4523-4568

Persistent link: https://www.econbiz.de/10013468261