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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...
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...
A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts
Source: Accounting and Finance 2018 (English)
For more information: sabhayawansa@swin.edu.au
This study investigates whether integrated reporting (IR) is achieving its intended
purpose by focusing on its usefulness as perceived by sell-side analysts. The main data come from 23 analysts who covered companies participating in the Pilot...
Analysing and evaluating integrated reporting: Insights from applying a normative benchmark
Source: Journal of Intellectual Capital 2018 (English)
For more information: sabhayawansa@swin.edu.au
Purpose: The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose...
The Influence of Integrated Reporting on Business Model and Strategy Disclosures
Source: Australian Accounting Review 2018 (English)
Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change in business model and...
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Sustainable Development Goals and Integrated Reporting
Source: Routledge - Giappichelli 2018 (English)
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...
BEYOND NEOLIBERALISM AND POPULISM: Rewriting the Rules of Social Measurement and Accountability
Source: 2018 (English)
The way that we measure society’s wellbeing profoundly influences how our private and public enterprises meet entity, national, and global goals. The inadequacies of GDP as an indicator of social wellbeing are now widely recognized, and neoliberal...
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...
Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices
Source: Journal of Management and Governance 2018 (English)
For more information: grazia.dicuonzo@uniba.it
In management studies, the relevance of intellectual capital (IC) in value creation processes has been a research topic for many years. Several attempts have been made to develop measurement and reporting systems for this relevant source of value,...
Engaged in integrated reporting? Evidence across multiple organizations
Source: Emerald 2018 (English)
For more information: ana.isabel.lopes@iscte-iul.pt
Purpose
The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting () methodology to communicate their business model to stakeholders; and to shed light...