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Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

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  1. 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.
  2. Carlos Serrano-Cinca & Yolanda Fuertes-Callén & Beatriz Cuellar-Fernández, 2021. "Managing for Stakeholders Using Multiple-Criteria Decision-Making Techniques," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(2), pages 581-601, September.
  3. Dahlin, Peter & Ekman, Peter & Röndell, Jimmie & Pesämaa, Ossi, 2020. "Exploring the business logic behind CSR certifications," Journal of Business Research, Elsevier, vol. 112(C), pages 521-530.
  4. 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.
  5. 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.
  6. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  7. 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.
  8. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  9. Nicola Raimo & Michele Rubino & Paolo Esposito & Filippo Vitolla, 2023. "Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 17-27, January.
  10. Cristina Gabriela Cosmulese, 2020. "Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 13, pages 117-128, Editura Lumen.
  11. Nicola Raimo & Alessandra Caragnano & Marianna Zito & Filippo Vitolla & Massimo Mariani, 2021. "Extending the benefits of ESG disclosure: The effect on the cost of debt financing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1412-1421, July.
  12. Ikenna Elias Asogwa & Maria Estela Varua & Peter Humphreys & Rina Datt, 2021. "Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
  13. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
  14. Chang-Tang Chiang & Tun-Chih Kou & Tian-Lih Koo, 2021. "A Systematic Literature Review of the IT-Based Supply Chain Management System: Towards a Sustainable Supply Chain Management Model," Sustainability, MDPI, vol. 13(5), pages 1-18, February.
  15. Nicola Raimo & Angela Rella & Filippo Vitolla & María-Inés Sánchez-Vicente & Isabel-María García-Sánchez, 2021. "Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
  16. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  17. Judit Creixans-Tenas & Dolores Gallardo-Vázquez & Núria Arimany-Serrat, 2020. "Social Responsibility, Communication and Financial Data of Hospitals: A Structural Modelling Approach in a Sustainability Scope," Sustainability, MDPI, vol. 12(12), pages 1-20, June.
  18. Isabel-María García-Sánchez & Nicola Raimo & Víctor Amor-Esteban & Filippo Vitolla, 2023. "Board committees and non-financial information assurance services," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 1-42, March.
  19. 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.
  20. 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.
  21. Masahiro Hosoda, 2022. "Adoption of integrated reporting and changes to internal mechanisms in Japanese companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 421-434, March.
  22. Filippo Vitolla & Antonio Salvi & Nicola Raimo & Felice Petruzzella & Michele Rubino, 2020. "The impact on the cost of equity capital in the effects of integrated reporting quality," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 519-529, February.
  23. M. P. Afanasiev & N. N. Shash, 2023. "New Information in Financial Disclosures Related to Sustainable Development in the Concept of ESG (Version IFRS)," Studies on Russian Economic Development, Springer, vol. 34(5), pages 696-703, October.
  24. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
  25. Andrea Cardoni & Evgeniia Kiseleva & Paolo Taticchi, 2020. "In Search of Sustainable Value: A Structured Literature Review," Sustainability, MDPI, vol. 12(2), pages 1-18, January.
  26. Isabel-María García-Sánchez & Nicola Raimo & Arcangelo Marrone & Filippo Vitolla, 2020. "How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports," Sustainability, MDPI, vol. 12(18), pages 1-11, September.
  27. Piotr Staszkiewicz & Aleksander Werner, 2021. "Reporting and Disclosure of Investments in Sustainable Development," Sustainability, MDPI, vol. 13(2), pages 1-15, January.
  28. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
  29. Andrea Cardoni & Evgeniia Kiseleva & Simona Arduini & Simone Terzani, 2024. "From sustainable value to shareholder value: The impact of sustainable governance and anti‐corruption programs on market valuation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 19-42, January.
  30. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  31. 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.
  32. Salvi, Antonio & Vitolla, Filippo & Rubino, Michele & Giakoumelou, Anastasia & Raimo, Nicola, 2021. "Online information on digitalisation processes and its impact on firm value," Journal of Business Research, Elsevier, vol. 124(C), pages 437-444.
  33. 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.
  34. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Khaled Zedan & Saleh F. A. Khatib & Jinyu Zhu & Hamzeh Al Amosh, 2022. "Green Purchasing: Past, Present and Future," Sustainability, MDPI, vol. 14(9), pages 1-28, April.
  35. Riccardo Santoni, 2023. "Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 43-68.
  36. 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.
  37. Pappu Kumar Dey, 2020. "Value relevance of integrated reporting: a study of the Bangladesh banking sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 195-207, December.
  38. 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.
  39. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
  40. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
  41. Benedetta Esposito & Nicola Raimo & Ornella Malandrino & Filippo Vitolla, 2023. "Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5403-5419, December.
  42. Juzhang Feng & Sha Tang & Junhao Zhong, 2024. "Can corporate environmental, social, and governance performance influence foreign institutional investors to hold shares? Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4310-4330, July.
  43. Irina-Eugenia Iamandi & Laura-Gabriela Constantin & Sebastian Madalin Munteanu & Bogdan Cernat-Gruici, 2019. "Mapping the ESG Behavior of European Companies. A Holistic Kohonen Approach," Sustainability, MDPI, vol. 11(12), pages 1-41, June.
  44. Yasheng Chen & Johnny Jermias & Jamal A. Nazari, 2021. "The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3385-3425, June.
  45. 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.
  46. 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.
  47. Manuel De Nicola & Anna Maria Maurizi & Francesco Mercuri & Francesco Paolone, 2024. "Linking business models and digital technologies through integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 764-775, February.
  48. Elżbieta Izabela Szczepankiewicz & Joanna Błażyńska & Beata Zaleska & Farid Ullah & Windham Eugene Loopesko, 2022. "Compliance with Corporate Governance Principles by Energy Companies Compared with All Companies Listed on the Warsaw Stock Exchange," Energies, MDPI, vol. 15(17), pages 1-28, September.
  49. 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.
  50. 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.
  51. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
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