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Sustainability reporting or integrated reporting : which one is valuable for investors?

Permatasari, Ika; Narsa, I Made - In: Journal of accounting & organizational change : JAOC 18 (2022) 5, pp. 666-684

Persistent link: https://www.econbiz.de/10013454821

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting

Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278

Persistent link: https://www.econbiz.de/10014325389

Materiality in sustainability and integrated reporting contexts : an application of logics

Cerbone, Dannielle; Maroun, Warren - In: Research handbook on financial accounting, (pp. 156-170). 2024

Persistent link: https://www.econbiz.de/10014475629

Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya

Injeni, Geoffrey; Mangena, Musa; Mathuva, David Mutua; … - In: Journal of financial reporting & accounting : JFRA 20 (2022) 5, pp. 809-840

Persistent link: https://www.econbiz.de/10014304025

Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research

De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471

Persistent link: https://www.econbiz.de/10013326699

Enablers and barriers to the involvement of accountants in integrated reporting

Arora, Mitali Panchal; Lodhia, Sumit K.; Stone, Gerard - In: Meditari accountancy research 30 (2022) 3, pp. 676-709

Persistent link: https://www.econbiz.de/10013326716

Value creation disclosure : the international integrated reporting framework revisited in the light of stakeholder theory

Dameri, Renata Paola; Ferrando, Pier Maria - In: Meditari accountancy research 30 (2022) 3, pp. 739-761

Persistent link: https://www.econbiz.de/10013326718

Shifting perspectives : unveiling the dual nature of sustainability materiality in integrated reports

Setia, Neelam; Abhayawansa, Subhash; Joshi, Mahesh; … - In: Meditari accountancy research 32 (2024) 4, pp. 1291-1323

Persistent link: https://www.econbiz.de/10015078881

Challenges in Sustainability and Integrated Reporting

Bouten, Lies - 2016

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in … reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In …

Persistent link: https://www.econbiz.de/10013005174

Trajectories of Sustainability Reporting by MNCs

Kolk, Ans - 2014

documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon … sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector …With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and …

Persistent link: https://www.econbiz.de/10014046415