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 …

Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

Over the last two decades, the non-financial disclosure requirement has become a major
concern for companies, consumers, governments, and policymakers. While compelling …