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Towards the voluntary adoption of integrated reporting: Drivers, barriers, and practices

Carmo, Cecília; Correia, Inês; Leite, Joaquim; … - In: Administrative Sciences 13 (2023) 6, pp. 1-20

Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...

Persistent link: https://www.econbiz.de/10014333292

Enterprise reporting and international trade : financial and non-financial dimension

Bąk, Melania - In: International economics letters : an international … 4 (2015) 2, pp. 55-65

Persistent link: https://www.econbiz.de/10011546153

Integrated reporting assurance practices - a study of South African firms

Richard, Genevé; Odendaal, Elza - In: International journal of disclosure and governance 17 (2020) 4, pp. 245-266

Persistent link: https://www.econbiz.de/10012590151

Readability of integrated reports : evidence from worldwide adopters

Raimo, Nicola; Vitolla, Filippo; Minutiello, Valentina; … - In: Corporate social responsibility and environmental management 29 (2022) 3, pp. 524-534

Persistent link: https://www.econbiz.de/10013274400

The role of business strategy on the relationship between intellectual capital disclosure in integrated reporting and cost of equity by international companies

Rashid, Aida Md.; Noradiva Hamzah; Mohamat Sabri Hassan - In: Asian journal of accounting & governance 13 (2020), pp. 77-90

Persistent link: https://www.econbiz.de/10012416509

How does combined assurance affect the reliability of integrated reports and investors' judgments?

Hoang, Hien; Phang, Soon-Yeow - In: The European accounting review 30 (2021) 1, pp. 175-195

Persistent link: https://www.econbiz.de/10012500280

Share price reaction to financial and integrated reports

Willows, Gizelle D.; Rockey, Jessica A. - In: South African journal of accounting research 32 (2018) 2/3, pp. 174-188

Persistent link: https://www.econbiz.de/10012051234

From CSR and sustainability to integrated reporting

Idowu, Samuel O.; Dragu, Ioana-Maria; Tiron-Tudor, Adriana - In: International journal of social entrepreneurship and … 4 (2016) 2, pp. 134-151

Persistent link: https://www.econbiz.de/10011610245

Is audit committee expertise connected with increased readability of integrated reports : evidence from EU companies

Velte, Patrick - In: Problems and perspectives in management : PPM ; … 16 (2018) 2, pp. 23-41

Persistent link: https://www.econbiz.de/10011985921

Integrated reporting and stakeholder engagement : the effect on information asymmetry

García-Sánchez, Isabel-María; Noguera-Gámez, Ligia - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 395-413

Persistent link: https://www.econbiz.de/10011825535