Haller, Axel; Staden, Chris van - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1190-1216
Purpose –The purpose of this paper is to contribute to the current discussions about the concept of Integrated Reporting (IR) and provides a practical and useful proposal of an instrument that could help to apply the IR concept in corporate practice. Design/methodology/approach -The study uses...