Mapping the environmental, social and governance literature: A bibliometric and content analysis
K Jain, PS Tripathi - Journal of Strategy and Management, 2023 - emerald.com
Purpose This study aimed to quantify and map academic literature of ESG from a
bibliometric perspective and to provide a comprehensive review of the recent literature …
bibliometric perspective and to provide a comprehensive review of the recent literature …
[HTML][HTML] Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
P Velte - Journal of Management and Governance, 2022 - Springer
Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
Voluntary adopters of integrated reporting–evidence on forecast accuracy and firm value
A Wahl, M Charifzadeh… - Business Strategy and the …, 2020 - Wiley Online Library
This study investigates how integrated reporting (IR) creates value for investors. It examines
how providers of financial capital benefit from an improved firm information environment …
how providers of financial capital benefit from an improved firm information environment …
Does it pay off? Integrated reporting and cost of debt: European evidence
J Gerwanski - Corporate Social Responsibility and …, 2020 - Wiley Online Library
Abstract Although the (Integrated Reporting) Framework defines providers of financial
capital as both equity and debt holders, there is a distinct lack of research on the association …
capital as both equity and debt holders, there is a distinct lack of research on the association …
Board characteristics and the choice between sustainability and integrated reporting: a European analysis
L Girella, S Zambon, P Rossi - Meditari Accountancy Research, 2021 - emerald.com
Purpose The role that the board can have in influencing the adoption of non-financial
reporting (NFR) by companies is a topic that has raised interest in the recent literature …
reporting (NFR) by companies is a topic that has raised interest in the recent literature …
[HTML][HTML] Does integrated reporting enhance the value relevance of information? Evidence from Sri Lanka
This paper examines the relationship between the level of integrated reporting (IR) based on
the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm …
the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm …
[HTML][HTML] Board characteristics and integrated reporting strategy: Does sustainability committee matter?
Integrated reporting (IR) is the latest topic in corporate reporting that has raised interest in
the disclosure literature. Although the board's role in IR practice has received significant …
the disclosure literature. Although the board's role in IR practice has received significant …
Do sustainability reporting standards affect analysts' forecast accuracy?
Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …
insights about the signaling effects related to the disclosure of environmental, social and …
[图书][B] The Routledge handbook of integrated reporting
Integrated reporting (IR) sought to address deficiencies with existing reporting frameworks,
which were either dedicated to dealing with financial issues or failed to make the …
which were either dedicated to dealing with financial issues or failed to make the …
[HTML][HTML] The independent and moderating role of choice of non-financial reporting format on forecast accuracy and ESG disclosure
P Rossi, P Candio - Journal of Environmental Management, 2023 - Elsevier
Over the last two decades, the non-financial disclosure requirement has become a major
concern for companies, consumers, governments, and policymakers. While compelling …
concern for companies, consumers, governments, and policymakers. While compelling …