Purpose This paper aims to provide a systematic literature review (SLR) of the relationship
between smart and digital technologies and organisations' reporting processes, proposing a …

The purpose of this paper is to provide a basis for a systematic development of signaling
theory on CSR initiatives. The paper (i) proposes signaling theory as a framework supportive …

Purpose Non-financial reporting (NFR) is viewed as a major step towards organisational
transparency and accountability. While the number of non-financial reports published every …

Companies commonly issue sustainability or corporate social responsibility (CSR) reports.
This study seeks to understand worldviews of corporate sustainability, or the corporate …

Using a manually collected sample of 331 corporate social responsibility (CSR) reports
issued by US public companies, we examine the relationship between the CSR …

Purpose–The purpose of this paper is to investigate the internal mechanisms employed by
early adopters of integrated reporting in Australia to manage their reporting process and …

Purpose–The purpose of this paper is to explore how the managers of early adopting
Australian firms contribute to the institutionalisation of integrated reporting (IR) …

This paper studies the determinants of materiality disclosure among International Integrated
Reporting Council (IIRC) Pilot Program companies implementing the IIRC Framework. In …

In the field of sustainability reporting (SR), the so‐called 'integrated report'(IR) is gaining
momentum. In spite of its voluntary nature, a growing number of firms are adopting IR by …

This paper reports on an exploratory study of the preferences of users of non-financial
reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well …