Search Results - subject_exact:"Integrated reporting"

Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 32 (2025) 3, pp. 3785-3801

This study concentrates on the link between audit quality and materiality disclosure quality in integrated reporting and the moderating effect of carbon assurance quality. The cross‐country study consists of 612 firm‐year observations from European and South African listed firms between 2017...

Persistent link: https://www.econbiz.de/10015439289

Are artificial intelligence and circular economy activities "run-of-the-mill" in integrated reporting?

Nazir, Sarfraz; Doni, Federica; Capocchi, Alessandro; … - In: Business strategy and the environment 34 (2025) 6, pp. 7897-7924

Persistent link: https://www.econbiz.de/10015460146

Audit quality and materiality disclosure quality in integrated reporting : the moderating effect of carbon assurance quality

Velte, Patrick - In: Corporate social responsibility and environmental management 32 (2025) 3, pp. 3785-3801

Persistent link: https://www.econbiz.de/10015455307

Integrated reporting, stakeholders' perspective and sustainable disclosure : systematic insights from empirical research

Izzo, Teresa; Russo, Antonella; Risaliti, Gianluca - In: Corporate social responsibility and environmental management 32 (2025) 4, pp. 4978-5005

Persistent link: https://www.econbiz.de/10015455807

Textual dimensions of sustainability information, stock price informativeness, and proprietary costs : evidence from integrated reports

Barth, Mary E.; Cahan, Steven F.; Chen, Li; Venter, Elmar R. - In: The British accounting review 57 (2025) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10015436303

Is Integrated Reporting still relevant for the capital markets? : evidence from a voluntary setting : the case of environmental and social sensitive European companies

Hurghiș, Rareș; Tiron-Tudor, Adriana; Topor, Dan Ioan - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2019-2036

Persistent link: https://www.econbiz.de/10015333424

Bridging the gap between legitimacy and voluntary disclosure theory and current corporate nonfinancial reporting practices : insights from Japanese companies

Nishitani, Kimitaka; Park, Jin Dong; Haider, Mohammad Badrul - In: Business strategy and the environment 34 (2025) 2, pp. 2449-2468

Persistent link: https://www.econbiz.de/10015357955

Materiality in reporting integration in South Africa : a natural language processing analysis

Lugt, Cornelis van der; Lugt, Cornelis Theunis van der; … - In: South African journal of economic and management sciences 28 (2025) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10015589642

Disclosure of the six capitals in strategy, risk and performance sections : evidence from South Africa

Steenkamp, Amy C. R.; Maroun, Warren; Padia, Nirupa; … - In: South African journal of business management 56 (2025) 1, pp. 1-15

Purpose: This article assesses the integration of multi-capitals in the strategy, risk and performance disclosures in 240 integrated reports of 30 South African-listed companies between 2013 and 2020. Design/methodology/approach: A disclosure checklist is developed interpretively, based on prior...

Persistent link: https://www.econbiz.de/10015605852

Overview of integrated reporting : biliometric analysis

Minh, Nguyet Phan; Anh, Tuan Le; Phan Thanh Hai; Van Nhi Vo - In: Cogent business & management 12 (2025) 1, pp. 1-13

This study aims to provide broad information on integrated reporting, including authors, journals, countries and references. Using Scopus data source from 2012 to 2024 with 468 studies on integrated reports for bibliometric analysis with the support of VOS viewer software version 1.6.20. The...

Persistent link: https://www.econbiz.de/10015607975