Guthrie, James; Manes Rossi, Francesca; Orelli, Rebecca Levy - In: Meditari Accountancy Research 28 (2020) 6, pp. 1149-1178
Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided...