Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?

The concept of reporting nonfinancial information within the annual report, so-called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.

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Year of publication:	2020
Authors:	Landau, Alexander ; Rochell, Janina ; Klein, Christian ; Zwergel, Bernhard
Published in:	Business Strategy and the Environment. - Hoboken, NJ : Wiley, ISSN 1099-0836. - Vol. 29.2020, 4, p. 1750-1763
Publisher:	Hoboken, NJ : Wiley
Subject:	assurance \| ESG reporting \| Integrated Reporting \| Ohlson model \| value‐relevance

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.1002/bse.2467 [DOI] hdl:10419/230150 [Handle]
Source:	EconStor

Persistent link: https://www.econbiz.de/10012428759