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Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach

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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. Luisa Bosetti, 2015. "Engaging stakeholders through Facebook. The case of Global Compact LEAD participants," Proceedings of Business and Management Conferences 3005158, International Institute of Social and Economic Sciences.
  3. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  4. Maite Cubas‐Díaz & Miguel Ángel Martínez Sedano, 2018. "Measures for Sustainable Investment Decisions and Business Strategy – A Triple Bottom Line Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 16-38, January.
  5. Yuji Shirabe & Makoto Nakano, 2022. "Does Integrated Reporting Affect Real Activities Manipulation?," Sustainability, MDPI, vol. 14(17), pages 1-27, September.
  6. Beata Sadowska & Magdalena Wójcik-Jurkiewicz & Grzegorz Zimon & Adam Lulek & Nina Stępnicka & Robert Walasek, 2023. "The Business Model in Energy Sector Reporting—A Case Study from Poland: A Pilot Study," Energies, MDPI, vol. 16(4), pages 1-18, February.
  7. Andreas Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis & Aggelia Xanthopoulou, 2022. "Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms," Energies, MDPI, vol. 15(22), pages 1-13, November.
  8. Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.
  9. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  10. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
  11. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  12. 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.
  13. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
  14. Alberto Incollingo & Michela Bianchi, 2016. "The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 55-78.
  15. Ali Uyar & Abdullah S Karaman & Merve Kilic, 2021. "Institutional drivers of sustainability reporting in the global tourism industry," Tourism Economics, , vol. 27(1), pages 105-128, February.
  16. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
  17. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  18. Stefano Marasca & Lucia Montanini & Alessia D'Andrea & Eva Cerioni, 2020. "The how and why of integrated reporting in a public health care organization: The stakeholders' perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1714-1722, May.
  19. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
  20. Carmelo Reverte, 2022. "The importance of institutional differences among countries in SDGs achievement: A cross‐country empirical study," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1882-1899, December.
  21. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
  22. Emma García‐Meca & María Consuelo Pucheta‐Martínez, 2018. "How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 237-249, May.
  23. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
  24. Aleksandra Szewieczek & Beata Dratwińska-Kania & Aleksandra Ferens, 2021. "Business Model Disclosure in the Reporting of Public Companies—An Empirical Study," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
  25. Boguslawa Bek-Gaik & Anna Surowiec, 2023. "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 23-60.
  26. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
  27. Andrea Caccialanza & Riccardo Torelli, 2024. "The role of trade associations in promoting corporate sustainability transition and reporting: A case study in the food supply chain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4469-4486, September.
  28. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
  29. Elisabeth Albertini, 2017. "What We Know About Environmental Policy: An Inductive Typology of the Research," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 277-287, March.
  30. 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.
  31. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
  32. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
  33. Rainer Lueg, 2022. "Constructs for Assessing Integrated Reports—Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance," Sustainability, MDPI, vol. 14(12), pages 1-13, June.
  34. Jennifer Martínez‐Ferrero & David Ruiz‐Cano & Isabel‐María García‐Sánchez, 2016. "The Causal Link between Sustainable Disclosure and Information Asymmetry: The Moderating Role of the Stakeholder Protection Context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(5), pages 319-332, September.
  35. 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.
  36. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, vol. 11(1), pages 1-20, December.
  37. 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.
  38. Marco Taliento & Christian Favino & Antonio Netti, 2019. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe," Sustainability, MDPI, vol. 11(6), pages 1-26, March.
  39. 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.
  40. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  41. 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.
  42. 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.
  43. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
  44. Laura Girella & Paola Rossi & Stefano Zambon, 2019. "Exploring the firm and country determinants of the voluntary adoption of integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1323-1340, November.
  45. 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.
  46. Elisa Menicucci & Guido Paolucci, 2021. "Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(8), pages 167-167, July.
  47. 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.
  48. Mohammad Hariri, 2023. "Structure of Integrated Reporting, Voluntary Disclosure and Firm-Specific Characteristics in Saudi Arabian Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(10), pages 1-73, February.
  49. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
  50. Arcangelo Marrone & Lara Oliva, 2021. "The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(1), pages 1-99, July.
  51. 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.
  52. Effrosyni Taraza & Sofia Anastasiadou & Christos Papademetriou & Andreas Masouras, 2024. "Evaluation of Quality and Equality in Education Using the European Foundation for Quality Management Excellence Model—A Literature Review," Sustainability, MDPI, vol. 16(3), pages 1-28, January.
  53. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
  54. 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(4B), pages 952-981.
  55. 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.
  56. Nihal Paşalı Taşoğlu & Deniz Akbulut & Aynur Acer, 2024. "The Role of Sustainability Statements in Investor Relations: An Analysis of the Annual Reports of Airline Companies," Sustainability, MDPI, vol. 16(7), pages 1-24, March.
  57. 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).
  58. Hang Thi Thuy Pham & Sung-Chang Jung & Su-Yol Lee, 2020. "Governmental Ownership of Voluntary Sustainability Information Disclosure in an Emerging Economy: Evidence from Vietnam," Sustainability, MDPI, vol. 12(16), pages 1-21, August.
  59. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  60. Hebah Shalhoob & Khaled Hussainey, 2022. "Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance," Sustainability, MDPI, vol. 15(1), pages 1-18, December.
  61. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.
  62. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2018. "Environmental reporting policy and corporate structures: An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 788-798, September.
  63. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
  64. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
  65. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  66. 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.
  67. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  68. Labrini Sideri, 2021. "Leveraging CSR for Sustainability: Assessing Performance Implications of Sustainability Reporting in a National Business System," Sustainability, MDPI, vol. 13(11), pages 1-16, May.
  69. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
  70. Habiba Al‐Shaer, 2020. "Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2355-2373, September.
  71. Anna Pistoni & Lucrezia Songini & Francesco Bavagnoli, 2018. "Integrated Reporting Quality: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 489-507, July.
  72. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2016. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 165-177, March.
  73. 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.
  74. 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.
  75. 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.
  76. Daniela Rupo & Nicola Rappazzo & Salvatore Loprevite & Giovanna Centorrino, 2024. "Does non-financial information matter? Mapping and clustering literature on the value relevance of comprehensive disclosure," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 89-114.
  77. Marcelle Colares Oliveira & Manuel Salgueiro Rodrigues Júnior & Sérgio Henrique De Oliveira Lima & George Alberto De Freitas, 2018. "The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices," Administrative Sciences, MDPI, vol. 8(2), pages 1-17, April.
  78. Kimitaka Nishitani & Katsuhiko Kokubu, 2014. "Corporate Environmental Initiatives and Shareholder Value: Focusing on the Role of Environmental Information and Its Credibility," Discussion Paper Series DP2014-34, Research Institute for Economics & Business Administration, Kobe University.
  79. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
  80. 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.
  81. Atanasov, Atanas & Marinova, Rumyana, 2020. "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19 [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper 105256, University Library of Munich, Germany.
  82. Lozano, M. Belén & Martínez-Ferrero, Jennifer, 2022. "Do emerging and developed countries differ in terms of sustainable performance? Analysis of board, ownership and country-level factors," Research in International Business and Finance, Elsevier, vol. 62(C).
  83. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
  84. Athambawa Haleem & Samsudeen Thowfeek Ahamed & Wewaldeniyage Shanika Lakmali Kumarasinghe, 2020. "Investigation on the Value Relevance of Integrated Reporting and Organizational Capital: Evidence From Sri Lanka," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 372-382, December.
  85. Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
  86. Ana Zorio & Maria A. García‐Benau & Laura Sierra, 2013. "Sustainability Development and the Quality of Assurance Reports: Empirical Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 484-500, November.
  87. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "The impact of national culture on integrated reporting quality. A stakeholder theory approach," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1558-1571, December.
  88. 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.
  89. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  90. Daniela M Salvioni & Luisa Bosetti, 2014. "Sustainable Development and Corporate Communication in Global Markets," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Global .
  91. Ricardo Pinto & Isabel Lourenço & Ana Simões, 2022. "Does Innovation Spur Integrated Reporting?," Sustainability, MDPI, vol. 15(1), pages 1-20, December.
  92. Terramorsi Patrice, 2019. "De quoi les rapports intégrés sont-ils le nom ?," Post-Print hal-03094876, HAL.
  93. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
  94. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
  95. Asadul Hoque & Muhammad Mohiuddin & Zhan Su, 2018. "Effects of Industrial Operations on Socio-Environmental and Public Health Degradation: Evidence from a Least Developing Country (LDC)," Sustainability, MDPI, vol. 10(11), pages 1-22, October.
  96. 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.
  97. Francesca Gennari & Daniela M. Salvioni, 2019. "CSR committees on boards: the impact of the external country level factors," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 759-785, September.
  98. 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.
  99. Simona Cosma & Andrea Venturelli & Paola Schwizer & Vittorio Boscia, 2020. "Sustainable Development and European Banks: A Non-Financial Disclosure Analysis," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  100. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
  101. Isabel‐María García‐Sánchez & Jennifer Martínez‐Ferrero & María‐Antonia Garcia‐Benau, 2019. "Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 29-45, January.
  102. 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.
  103. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
  104. Ghazi Zouari & Kawther Dhifi, 2021. "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 83-94, March.
  105. Nejla Ould Daoud Ellili & Cemil Kuzey & Ali Uyar & Abdullah S. Karaman, 2024. "Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2878-2899, July.
  106. Franczak Iwona, 2019. "The relations between the quality of financial statements and corporate governance," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(2), pages 118-126, June.
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