Non-financial reporting research and practice: Lessons from the last decade
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 …
decade, interweaving with several other fields of study, including business ethics, financial …
The challenges of digital transformation in healthcare: An interdisciplinary literature review, framework, and future research agenda
Digital transformation in healthcare is a strategic field for both scholars and practitioners. In
this study, we attempted to analyze the current state of the art about the pervasive role of …
this study, we attempted to analyze the current state of the art about the pervasive role of …
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 …
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension
Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …
European Commission to encourage large companies to disclose their contribution to …
Intellectual capital and sustainable development: A systematic literature review
Purpose This paper investigates the literary corpus on the role of intellectual capital (IC) for
the sustainable and innovative development of organisations. It provides a quantitative …
the sustainable and innovative development of organisations. It provides a quantitative …
Circular economy in corporate sustainability reporting: A review of organisational approaches
K Opferkuch, S Caeiro, R Salomone… - Business Strategy and …, 2021 - Wiley Online Library
A growing commitment from companies to implement circular economy (CE) strategies
demands the development of guidelines for consistent related external communication. The …
demands the development of guidelines for consistent related external communication. The …
Integrated reporting quality: An empirical analysis
A Pistoni, L Songini, F Bavagnoli - … Social Responsibility and …, 2018 - Wiley Online Library
Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …
movement. Despite the proposed benefits to stakeholders and the number of contributes …
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and
weaknesses experienced by the integrated reporting (IR) idea since the International …
weaknesses experienced by the integrated reporting (IR) idea since the International …
Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts
C Bernardi, AW Stark - The British accounting review, 2018 - Elsevier
Abstract The International Integrated Reporting Council advocates that integrated reporting
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …
Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective
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 …
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …