Scholars from a wide range of disciplines and perspectives have sought to unravel the high
complexities of sustainability. A mature understanding of sustainability management …

Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

Purpose Integrated reporting (IR) promotes the disclosure of future-oriented information to
enable financial stakeholders to make better-informed decisions. However, the downside to …

Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

The diffusion of integrated reporting has encouraged academics to pay greater attention to
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …

Purpose Corporations and large entities are increasingly disclosing material information on
their financial and non-financial capitals in integrated reports (IR). The rationale behind their …

This article examines the effects of various internal (board independence, gender diversity,
and specialized sustainability committee) and external (analysts' coverage and institutional …

The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …