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Purpose: This study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between current reporting disclosures with that of the IR framework. Design/methodology/approach: A mixed-method...
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Purpose: It is 10 years since the International Integrated Reporting Council (IIRC) was founded and the development of the IIRC Framework has been adopted by thousands of organisations. This paper aims to provide empirical evidence on the motivation for the preparation of integrated reports...
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