Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

This contribution presents the findings from a two‐stage systematic review. It relied on
PRISMA's methodical protocol to capture and analyze high‐impact articles, that were …

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …

Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …

Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …

The diffusion of integrated reporting has encouraged academics to pay greater attention to
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …

In view of the increased demand for non-financial reporting after the financial crisis of
2008/2009, integrated reporting (IR) plays a key role in management control and …

Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as
risk reporting is concerned. This is facilitated through analysis of the adequacy of climate …

Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …

Purpose Corporations and large entities are increasingly disclosing material information on
their financial and non-financial capitals in integrated reports (IR). The rationale behind their …