Lueg, Klarissa; Lueg, Rainer - In: Corporate Social Responsibility and Environmental Management 28 (2021) 6, pp. 1785-1800
The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>