Integrated reporting: A structured literature review
This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities …
developing, offer a critique of the research to date, and outline future research opportunities …
Sustainability assurance practices: A systematic review and future research agenda
SA Hazaea, J Zhu, SFA Khatib, AH Bazhair… - … Science and Pollution …, 2022 - Springer
Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …
Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance
Taking inspiration from the natural resource‐based view of the firm and resource
orchestration theory, we propose a new approach, that is, natural resource orchestration, to …
orchestration theory, we propose a new approach, that is, natural resource orchestration, to …
Capitalizing online knowledge networks: from individual knowledge acquisition towards organizational achievements
Purpose This paper aims to explore the relationships among several key constructs which
link the individual's motivation for knowledge acquisition to his affiliation with online …
link the individual's motivation for knowledge acquisition to his affiliation with online …
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
C De Villiers, R Dimes, M Molinari - … Accounting, Management and …, 2024 - emerald.com
Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce
convincing, human-like text has major implications for the future of corporate reporting …
convincing, human-like text has major implications for the future of corporate reporting …
Digital transformation and knowledge management in the public sector
Digitizing public services is, at the moment, an essential necessity for numerous
governments around the world. An improved government through digitization will not only …
governments around the world. An improved government through digitization will not only …
Translating green strategic intent into green process innovation performance: the role of green intellectual capital
Purpose Many firms struggle to implement strategies that can successfully enhance the
environmental sustainability of their processes. Drawing on the theories of green intellectual …
environmental sustainability of their processes. Drawing on the theories of green intellectual …
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
C De Villiers, U Sharma - Critical Perspectives on Accounting, 2020 - Elsevier
This paper examines the future of IC reporting by offering critical reflection on different forms
of reporting, with a particular focus on Integrated Reporting (). While, the Global Reporting …
of reporting, with a particular focus on Integrated Reporting (). While, the Global Reporting …
Review of empirical research on intellectual capital and firm performance
H Inkinen - Journal of Intellectual capital, 2015 - emerald.com
Purpose The basis of value creation has shifted from tangible factors of production towards
intangible resources such as intellectual capital (IC)(eg Grant, 1996). The average …
intangible resources such as intellectual capital (IC)(eg Grant, 1996). The average …
Public sector knowledge management: a structured literature review
Public sector knowledge management: a structured literature review | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …