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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...
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 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...
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...
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Intellectual capital accounting in the age of integrated reporting: a commentary
Source: Journal of Intellectual Capital 2019 (English)
The focus of this commentary, rather, is on how IC accounting can be advanced through IR if it is to become the mainstay of corporate reporting. Even if IR does not succeed, the insights provided in this commentary may be relevant to understand and...
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...
Strategic information disclosure, integrated reporting and the role of intellectual capital
Source: Journal of Intellectual Capital 2019 (English)
Purpose – The purpose of this paper is to use a theoretical and empirical model to investigate the adoption of the integrated reporting (IR) framework as a strategic choice to signal intellectual capital (IC) to equity investors, with specific...
Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions
Source: Journal of Intellectual Capital 2019 (English)
Purpose – To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’...
Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU
Source: Journal of Intellectual Capital 2019 (English)
Purpose – This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC...