Integrated reporting
Integrated reporting centres on the understanding and communication of an organization's
value creation plans by linking financial and sustainability information. It encourages …
value creation plans by linking financial and sustainability information. It encourages …
[HTML][HTML] Hallmarks of integrated thinking
R Dimes, C de Villiers - The British Accounting Review, 2024 - Elsevier
Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …
been hailed as a way of improving organisational decision-making and internal …
Rebuilding trust: sustainability and non-financial reporting and the European Union regulation
Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …
financial reporting, and the European Union regulation”. Inspired by the studies published in …
Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …
diversity information, this paper aims to develop a future research agenda to conduct …
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 …
Ensuring more sustainable reporting in Europe using non-financial disclosure—De facto and de jure evidence
Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …
needs of a growing range of stakeholders. Because traditional financial reports cannot …
Integrated reporting and integrated thinking in Italian public sector organisations
Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …
organisations' internal processes, specifically focusing on investigating the internal …
Develo** trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU
Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …
Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research
A Lai, R Stacchezzini - Meditari Accountancy Research, 2021 - emerald.com
Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution
in terms of changes in the organisation fields and professional jurisdictions involved. As …
in terms of changes in the organisation fields and professional jurisdictions involved. As …
Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy
Purpose The recent European Union Directive 95/2014 enforced a radical shift from
voluntary to mandatory disclosure of non-financial information. Given radical changes in …
voluntary to mandatory disclosure of non-financial information. Given radical changes in …