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The potential of integrated reporting to enhance sustainability in the public sector
Author(s): Montecalvo, M., Farneti, F., and de Villiers, C.,
Source: Public Money & Management 2018 (English)
For more information: federica.farneti@unibo.it
This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady...
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Does the market reward integrated report quality?
Author(s): Cosma S., Soana M.G., Venturelli A.
Source: African Joournal of Business Management 2018 (English)
Although some studies show the benefits of adopting integrated reporting (IR), its real value has not yet been sufficiently investigated. As integrated reporting development implies high costs for the company, the management has to evaluate the...
views 139
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The Boundaries in Financial and Non-Financial Reporting - A Comparative Analysis of their Constitutive Role
Author(s): Girella, L.
Source: Routledge 2018 (English)
Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how...
views 126
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Sustainable Development Goals and Integrated Reporting
Author(s): Cristiano Busco, Fabrizio Granà and Maria Federica Izzo
Source: Routledge - Giappichelli 2018 (English)
For more information: granafabrizio@gmail.com
Our planet faces massive economic, social, and environmental challenges. To deal with these challenges, the United Nations has promoted 17 Sustainable Development Goals (SDGs) to define global priorities and aspirations for 2030, and Governments...
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Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?
Author(s): Beretta, V., Demartini, C., and Trucco, S.
Source: Journal of Intellectual Capital 2019 (English)
Purpose – The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm’s value creation. Drawing on impression...
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Integrated Reporting: A Structured Analysis of Application and Gaps in India
Author(s): Nandita Mishra
Source: Texila International Journal of Management 2019 (English)
In India and globally corporate reporting structure is evolving significantly and becoming more and more transparent, compact, relevant and providing information to wider set of users. Integrated reporting was introduced in 2004 by A4S, but formally...
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The role of corporate culture in the choice of integrated reporting
Author(s): Malafronte Irma, Pereira John, Busco Cristiano
Source: CIMA Research Executive Summary 2020 (English)
Key conclusions: - Companies are motivated to undertake the integrated thinking and reporting journey for a number of reasons (1) the observation of leading companies in search of best practices (2) changes in regulation and environmental needs (3)...
views 7
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The Determinants of Companies' Levels of Integration: Does One Size Fit All?
Author(s): Busco Cristiano, Malafronte Irma, Pereira John, Starita Maria Grazia
Source: The British Accounting Review 2019 (English)
This article extends current knowledge in the field of integrated thinking and reporting (ITR) by providing new empirical evidence on the nature and determinants of companies' levels of integration (i.e. ITR levels). Based on legitimacy theory and...
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Integrated Thinking: Measuring the Unobservable
Author(s): Malafronte Irma, Pereira John
Source: Meditari Accountancy Research 2020 (English)
Purpose The purpose of this paper is to add to the growing literature on integrated thinking and reporting by exploring the challenges of measuring integrated thinking in academic research. It provides a review of previous studies, presents a proxy...
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Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting
Author(s): Simone Leticia Raimundini Sanches, Kelli Juliane Favato, Evelise Slewinski, Marguit Neumann
Source: Review of Business Management 2020 (English)
For more information: kelli.favato@gmail.com
Purpose –To analyze the sensemaking (Weick, 1995) of the actors involved in the adoption and elaboration of Integrated Reporting in a Brazilian financial institution (Itaú Unibanco S.A.). Design/methodology/approach – Exploratory and...
views 24
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