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The potential of integrated reporting to enhance sustainability in the public sector
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...
Does the market reward integrated report quality?
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...
The Boundaries in Financial and Non-Financial Reporting - A Comparative Analysis of their Constitutive Role
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...
Sustainable Development Goals and Integrated Reporting
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...
Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?
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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Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting
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...
Integrated Reporting: A Structured Analysis of Application and Gaps in India
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...
Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?
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...
The role of the internal audit function in integrated reporting: A developing economy perspective
Source: Meditari Accountancy Research 2018 (English)
Purpose
The purpose of this paper is to explore the roles of the initial perceptions of chief audit executives (CAEs) on the role of internal audit function (IAF) in integrated reporting (IR) in South Africa. This paper draws attention to possible...
Biodiversity reporting and organised hypocrisy: The case of the South African food and retail industry
Source: Qualitative Research in Accounting & Management 2018 (English)
Purpose
This study aims to examine biodiversity reporting by South African food producers and retailers. It not only draws attention to the disconnect between reporting on an important environmental issue and the sense of commitment to...