Integrated Reporting (IR), as a novel sustainability-oriented organizational reporting
approach, is expected to produce better corporate reporting for stakeholders and promote …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Integrated reporting (IR) approach, as the latest advancement in organisational reporting
approaches, aims to elevate the integration level of environmental, social, and governance …

Purpose This study aims to develop a framework to systematize the emerging literature on
integrated thinking and offers empirical insights on how integrated thinking has been …

Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and
environmental goals, scholars and policymakers should understand how these PAs can …

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 …

Integrated Thinking has been promoted as a way of revolutionizing decision-making to
create sustainable value. Our study shows how disclosures made by managers in annual …

Purpose: The paper's main objective is to structure the knowledge of the existing regulatory
frameworks, projects and actions that support sustainable performance management (SPM) …

Purpose This study aims to offer empirical evidence on how integrated thinking affects the
integrated reporting (IR) practice and how integrated thinking originates from board and …

Background: The concept of materiality has evolved as companies grapple with non-
financial reporting. One result of this is greater diversity in terminology used in reporting …