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Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation

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  • Trébucq, Stéphane
  • Magnaghi, Elisabetta

Abstract

We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integrated Reporting Council).

Suggested Citation

  • Trébucq, Stéphane & Magnaghi, Elisabetta, 2017. "Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation," Research in International Business and Finance, Elsevier, vol. 42(C), pages 522-531.
    • Handle: RePEc:eee:riibaf:v:42:y:2017:i:c:p:522-531
    DOI: 10.1016/j.ribaf.2017.04.008
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    2. Marco Gatti & Maria Serena Chiucchi & Marco Montemari, 2018. "Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 169-169, August.

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