Purpose This paper aims to provide a systematic literature review (SLR) of the relationship
between smart and digital technologies and organisations' reporting processes, proposing a …

This paper identifies three conceptually distinct, but interrelated concepts regarding
corporate environmental behaviour from the literature–environmental legitimacy …

Plastic pollution is a pervasive and escalating global environmental problem, named among
the most serious environmental issues globally, after climate change. A large percentage of …

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 …

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 …

Despite recognizing environmental policy mechanisms as critical drivers of green
innovation, clarity is still needed regarding how and under what conditions they influence …

We study the different levels of corporate social responsibility (CSR) disclosures of the
largest European firms. We find that firms are more predisposed to disclose more CSR …

This paper contributes to the literature on internal benefits and positive capital market effects
of integrated reporting by examining whether or not external assurance acts as a driver of …

This study aims to theorise and foster a better understanding of the strategies organisations
adopt to respond to the risks and opportunities emerging from changing government climate …

This paper examines the influence of integrated reporting (IR) on the sustainability reporting
practices of a state-owned enterprise through a content analysis of their reports and …