The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance
C Brooks, I Oikonomou - The British Accounting Review, 2018 - Elsevier
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …
and governance disclosures and performance and their effects on firm value, but its focus …
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 …
Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …
reporting frameworks capable of incorporating information of different nature. Integrated …
Integrated reporting: background, measurement issues, approaches and an agenda for future research
We discuss the background to integrated reporting, a new reporting framework focused on
firms' future value creation narrative. We consider why integrated reporting is an area of …
firms' future value creation narrative. We consider why integrated reporting is an area of …
Integrated Reporting: Insights, gaps and an agenda for future research
Purpose–The purpose of this paper is to synthesise insights from accounting and
accountability research into the rapidly emerging field of integrated reporting and proposes …
accountability research into the rapidly emerging field of integrated reporting and proposes …
Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research
Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …
topic in business and academia. However, literature is still limited in quantity and no major …
The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries
When it comes to corporate social responsibility (CSR) reports, skepticism and mistrust
toward companies often prevail among both stakeholders and scholars. However, the …
toward companies often prevail among both stakeholders and scholars. However, the …
Determinants of forward-looking disclosures in integrated reporting
Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …
early examples of integrated reporting and to investigate the determinants of those …
Integrated reporting and integrated thinking in Italian public sector organisations
Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …
organisations' internal processes, specifically focusing on investigating the internal …
Integrated reporting and internal mechanisms of change
Purpose–The purpose of this paper is to investigate the internal mechanisms employed by
early adopters of integrated reporting in Australia to manage their reporting process and …
early adopters of integrated reporting in Australia to manage their reporting process and …