Integrated reporting centres on the understanding and communication of an organization's
value creation plans by linking financial and sustainability information. It encourages …

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 Integrated reporting (IR) promotes the disclosure of future-oriented information to
enable financial stakeholders to make better-informed decisions. However, the downside to …

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 …

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 …

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 …

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 …

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 examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …

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 …