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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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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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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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Sustainable Development Goals and Integrated Reporting
Author(s): Cristiano Busco, Fabrizio Granà and Maria Federica Izzo
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...
views 71
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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 64
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Integrated reporting and integrated thinking: Practical challenges
Author(s): La Torre, M., Bernardi, Guthrie, J. and Dumay, J.
Source: S. Arvidsson (ed.), Challenges in Managing Sustainable Business 2019 (English)
For more information: cristiana.bernardi@open.ac.uk
Integrated reporting () is the latest attempt to counter alleged criticism of contemporary financial reporting that argues accounting no longer meets the information needs of stakeholders and, in particular, financial capital providers (e.g.,...
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Does the market reward integrated report quality?
Author(s): Simona Cosma, Maria Gaia Soana and Andrea Venturelli
Source: African Journal of Business Management 2018 (English)
For more information: andrea.venturelli@unisalento.it
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 6
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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 64
read more
Sustainable Development Goals and Integrated Reporting
Author(s): Cristiano Busco, Fabrizio Granà and Maria Federica Izzo
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...
views 71
read more
BEYOND NEOLIBERALISM AND POPULISM: Rewriting the Rules of Social Measurement and Accountability
Author(s): William Allan
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...
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