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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 132
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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...
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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...
views 41
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Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?
Author(s): Beretta, V., Demartini, C., & 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...
views 45
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The role of the internal audit function in integrated reporting: A developing economy perspective
Author(s): Engelbrecht, L., Yasseen, Y., & Omarjee, I.
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...
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Biodiversity reporting and organised hypocrisy: The case of the South African food and retail industry
Author(s): Maroun, W., Usher, K., & Mansoor, H.
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...
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Integrated Reporting: Literature Review and Its Practice in India and Abroad
Author(s): Bal, T.
Source: Srusti Management Review 2018 (English)
This paper has reviewed the recent literature in the field of integrated reporting (IR) tostudy the progress of IR research and opportunities for future research. The IR practice in India andabroad have been discussed to find out the challenges and...
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