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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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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 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...
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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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The materiality assessment and stakeholder engagement: A content analysis of sustainability reports
Author(s): Torelli, R., Balluchi, F., Furlotti, K.
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...
views 8
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The Possibility of Corporate Reporting for Investors:The Relationship between ESG Information and Integrated Report (Japanese only)
Author(s): Hajime Saito
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.
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Intellectual capital accounting in the age of integrated reporting: a commentary
Author(s): Abhayawansa, A.S., Guthrie, J., and Bernardi, C.
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...
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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...
views 91
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Strategic information disclosure, integrated reporting and the role of intellectual capital
Author(s): Camodeca, R., Almici, A., and Sagliaschi, U.
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...
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