Non-financial reporting research and practice: Lessons from the last decade
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …
decade, interweaving with several other fields of study, including business ethics, financial …
Consequences of CSR reporting regulations worldwide: a review and research agenda
Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
The expansion of non-financial reporting: an exploratory study
We investigate how non-financial reporting (NFR) is defined and has expanded in recent
years. First, we explore the heterogeneity in definitions and current NFR practices. We find a …
years. First, we explore the heterogeneity in definitions and current NFR practices. We find a …
The economic consequences associated with integrated report quality: Capital market and real effects
Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …
integrated reporting: improved information for outside providers of financial capital and …
Integrated reporting: background, measurement issues, approaches and an agenda for future research
We discuss the background to integrated reporting, a new reporting framework focused on
firms' future value creation narrative. We consider why integrated reporting is an area of …
firms' future value creation narrative. We consider why integrated reporting is an area of …
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and
weaknesses experienced by the integrated reporting (IR) idea since the International …
weaknesses experienced by the integrated reporting (IR) idea since the International …
Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts
Abstract The International Integrated Reporting Council advocates that integrated reporting
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …
(IR) should become the worldwide norm for corporate reporting aimed at serving the needs …
Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective
Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …
Informational content and assurance of textual disclosures: Evidence on integrated reporting
This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …
Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review
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 …
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …