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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...
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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INTEGRATED REPORT: THE CURRENT STAGE OF BRAZILIAN ACADEMIC PRODUCTIONS
Source: 2019 (Portuguese)
Since the conception of the framework in 2010, Integrated Reporting has gained ground in the business and academic world by providing research opportunities on many aspects, providing useful information in the development of sustainability data...
The adoption of integrated reporting: a developing country perspective
Source: Journal of Financial Reporting and Accounting 2019 (English)
Purpose – The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from...
A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council
Source: The British Accounting Review 2019 (English)
For more information: john.dumay@mq.edu.au
This paper investigates the rhetoric deployed by the International Integrated Reporting Council (IIRC) to legitimise itself and Integrated Reporting and establish its ideology. We draw on Aristotle's rhetorical appeals – ethos, logos, and pathos...
The materiality assessment and stakeholder engagement: A content analysis of sustainability reports
Source: Corporate Social Responsibility and Environmental Management 2019 (English)
For more information: riccardo.torelli@unipr.it
Materiality is the driver through which companies can select issues to be included in nonfinancial reports favouring the expectations of all stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and...
The Possibility of Corporate Reporting for Investors:The Relationship between ESG Information and Integrated Report (Japanese only)
Source: 2015 (Japanese)
For more information: hajimesaito1974@hotmail.com
This study examines how ESG information is activated between public companies and institutional investors in Japan, and what kind of reporting form have the potential for promote ESG investment.