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Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector

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Cited by:

  1. Salwa M. A. Hameed & Noora A. R. Rahman Ahmed, 2020. "Adoption of Integrated Reporting in Emerging Economies: Evidence from Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1115-1130, October.
  2. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
  3. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
  4. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
  5. repec:ers:journl:v:xxiv:y:2021:i:4b:p:952-981 is not listed on IDEAS
  6. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
  7. Natalia Shevchuk, 2019. "Formation Stages of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 62-70, September.
  8. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
  9. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
  10. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
  11. Adel Necib & Jarboui Anis, 2023. "The Effect of Corporate Governance Mechanisms on Integrated Reporting (IR) Quality: The Case of FTSE100 Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 13(2), pages 105-131.
  12. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.
  13. Ghada A. Altarawneh & Asma’a Omar Al-Halalmeh, 2020. "Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies," IJFS, MDPI, vol. 8(3), pages 1-24, August.
  14. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  15. Rezaee, Zabihollah & Tuo, Ling, 2017. "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, vol. 39(C), pages 47-59.
  16. Stefea Petru & Bobitan Roxana-Ioana, 2015. "Integrated Reporting - A More Holistic Picture For A Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 448-456, December.
  17. Carla Del Gesso, 2021. "An Entrepreneurial Identity for Social Enterprise across the Institutional Approaches: From Mission to Accountability toward Sustainable Societal Development," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(1), pages 1-16, July.
  18. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
  19. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
  20. Suman Devarapalli & Lalita Mohan Mohapatra, 2024. "Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India," Indian Journal of Corporate Governance, , vol. 17(1), pages 9-32, June.
  21. Luca Del Bene & Fabio Fiorillo & Iacopo Cavallini & Beatrice Caporaletti, 2019. "Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 59-78.
  22. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  23. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2023. "Cultural accountability in the annual report: The case of First Nations entities in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4453-4478, December.
  24. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
  25. Nada Omar Hassan Ali, 2021. "Integrated reporting in the public sector – case study," Prosperitas, Budapest Business University, vol. 8(1), pages 56-72.
  26. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5_v1, Center for Open Science.
  27. Isabel†María García†Sánchez & Ligia Noguera†Gámez, 2018. "Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting," Australian Accounting Review, CPA Australia, vol. 28(2), pages 199-219, June.
  28. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
  29. Boguslawa Bek-Gaik & Anna Surowiec, 2024. "Usefulness of Non-Financial Information in Assessing the Company’s Economic and Financial Performance in Polish Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 270-296.
  30. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  31. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
  32. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
  33. Kelli Juliane Favato & Marguit Neumann & Simone Leticia Raimundini Sanches & Manuel Castelo Branco & Daniel Ramos Nogueira, 2021. "Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco," JRFM, MDPI, vol. 14(6), pages 1-16, June.
  34. Boguslawa Bek-Gaik & Anna Surowiec, 2021. "Forward-looking Disclosures in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(4 - Part ), pages 952-981.
  35. Cristina Gianfelici & Andrea Casadei & Federica Cembali, 2018. "The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports," Journal of Business Ethics, Springer, vol. 150(2), pages 541-558, June.
  36. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
  37. Mira Susanti Amirrudin & Mazni Abdullah & Nooraslinda Abdul Aris & Nor Farizal Mohammed, 2019. "Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 301-312, August.
  38. Alrowwad, Anas Mohammad & Alhasanat, Khaled Ahmad & Sokil, Oleh & Halko, Serhii & Kucherkova, Svitlana, 2022. "Sustainable transformation of accounting in agriculture," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 8(2), June.
  39. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
  40. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
  41. José Navarrete-Oyarce & Juan Alejandro Gallegos & Hugo Moraga-Flores & José Luis Gallizo, 2021. "Integrated Reporting as an Academic Research Concept in the Area of Business," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
  42. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
  43. M. Tsatsaronis & T. Syriopoulos & S. Karamperidis & G. Boura & A. Dimopoulos, 2024. "Quality assessment of ESG reporting among listed maritime companies," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 26(4), pages 592-611, December.
  44. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  45. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
  46. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.
  47. Serena Santis & Michela Bianchi & Alberto Incollingo & Marco Bisogno, 2018. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-15, December.
  48. Tiron-Tudor Adriana & Jula Octavian & Martin Diana Lavinia & Zanellato Gianluca, 2019. "Integrated Reporting Framework Application: A European Case Study in the Financial Sector," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 227-240, May.
  49. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
  50. Peter Seele & Marc Chesney, 2017. "Toxic sustainable companies: a critique on the shortcomings of current corporate sustainability ratings and a definition of ‘financial toxicity’," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 7(2), pages 139-146, April.
  51. Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.
  52. Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.
  53. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
  54. Mihaela TURTUREA, 2015. "Integrated Reporting Into Practice – A Ten Year Experience," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 565-571, April.
  55. Alexander Landau & Janina Rochell & Christian Klein & Bernhard Zwergel, 2020. "Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1750-1763, May.
  56. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
  57. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
  58. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
  59. Krzysztof Dembek & Prakash Singh & Vikram Bhakoo, 2016. "Literature Review of Shared Value: A Theoretical Concept or a Management Buzzword?," Journal of Business Ethics, Springer, vol. 137(2), pages 231-267, August.
  60. Kostenko, Olena & Kravchenko, Olena & Ovcharova, Natalia & Oleksich, Zhanna & Dmytrenko, Alla, 2021. "Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 7(2), June.
  61. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
  62. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.
  63. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
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