Purpose: The aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting. Design/methodology/approach: To test the study's hypotheses, the authors applied linear regressions with a panel data, and the...

Purpose: This paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility. Design/methodology/approach: Data from a sample of...