Integrated Reporting (IR) is a relatively new concept that is considered one of the most
recent trends in corporate reporting; it is still an emerging research area in different parts of …

Purpose This study aims to furnish the systematic literature review on integrated reporting
(IR) and answer three research questions: How has the IR concept been developed recently …

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 …

Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …

Purpose This paper aims to examine trends in the content of reporting within 135 UK higher
education institutions (HEIs). It explores the extent to which integrated reporting (IR) content …

Purpose This study aims to explore factors influencing voluntary adoption of international
sustainability and integrated reporting guidelines within a mandatory reporting framework …

In this paper, I address the call for a “new approach to sustainability reporting”(Lubin and
Esty, 2014) based on the present “sustainability gap” and propose the concept of “digitally …

Our paper analyses the characteristics of firms that disclose information about Corporate
Social Responsibility, under the guidelines of Global Reporting Initiative (GRI) or other …

La crisis actual presiona a las empresas para que sean más transparentes acerca de su
modelo de negocio, su propuesta de valor y sus riesgos e impactos futuros con un enfoque …

Purpose Integrated reporting () promotes transparency in corporate reporting and
communicate detailed information on how a firm creates value in the short, medium and long …