This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a
significant role in decarbonization processes, their measurement and reporting is under …

This study investigates how companies can conceptualize and enable circular economy
(CE) principles and opportunities through integrated reporting (IR) practices and …

Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …

Purpose This paper assesses the state and development of integrated thinking research in
selected developed and develo** economies by providing a “stock taking” of the literature …

Purpose This study aims to examine the relationship between integrated reporting (IR)
quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while …

Integrated thinking (IT) is a managerial mindset increasingly discussed in the context of
value creation. Through the lens of systems theory, this study examines how the degree to …

Abstract From 2014 the International Integrated Reporting Council (IIRC) joined global
accounting and business leaders to advocate a more 'inclusive capitalism'and claim …

Airport operators (AOs) manage an activity which a high economic, social, and
environmental impact. For this reason, this sector is highly affected by the adoption of the …

Background Many accounting professional bodies, of which the South African Institute of
Chartered Accountants (SAICA) is one, expect academics to develop integrated thinking …