Purpose The study aims to determine the trend of Integrated Reporting (IR) practices and
investigates its impact on operational performance (return on assets (ROA)) and firm value …

Purpose This paper aims to establish the extent to which South African state-owned entities
(SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have …

Concerns remain about how companies will reconcile environmental, social and
governance (ESG) issues with their core mandates. This is one reason why many …

Purpose Within the context of public sector accountability, the purpose of this paper is to
examine South African state-owned enterprises (SOEs) auditing practices and how they …

Banyak faktor yang mempengaruhi operasi dan kinerja perusahaan. Penelitian ini bertujuan
untuk memperoleh bukti empiris atas dampak pelaporan terintegrasi, pembangunan …

Information is one of the elementary and important tools assessed by the corporate
stakeholders for strong decision making. Further, providing accurate, transparent, and …

Integrated reporting (IR) is an important element in the development of corporate reporting in
the European Union (EU). It turns out that stakeholders need not only financial but also non …

Global warming and increasingly volatile weather patterns, arguably caused by
anthropogenic climate change, are one of the defining challenges facing the world today …

In addition to integrated reporting, which was arguably first introduced by the third King
Report on Governance for South Africa (King III), King III also formally introduced the …

The research on integrated reporting (IR) has grown swiftly over the past decade, and
specific attention is given to the disclosure quality of IR information across the globe. The …