Sciulli, Nick; Adhariani, Desi - In: Qualitative Research in Accounting & Management 18 (2021) 4/5, pp. 545-577
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...