Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …

The purpose of this study is to examine three electric utilities, two publicly owned and one
privately owned. The basis of this examination is legitimacy theory employing a small …

This study analyzes how the board's characteristics could be associated with globally
corporate social responsibility CSR and specific areas of CSR. It is drawn on all listed firms …

Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of
better representing the capacity of companies to create value over time. In recent years …

We examine the relationship between corporate governance and the extent of corporate
social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A …

Drawing on stakeholder theory, this paper examines the relationship of board composition,
leadership and structure on sustainability disclosure. We discuss that good corporate …

This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

This study focuses on common-law Malaysia, which is classified as an advanced emerging
market. It assesses the association between environmental disclosure and environmental …

There is currently significant debate worldwide regarding business reporting. The concept of
the 'business model'has entered into the discourse, as has the concept of 'integrated …

In this paper we examine cross-sectional variation in analysts' published evaluations of
firms' disclosure practices and provide evidence that the analysts' ratings are increasing in …