Beretta, Valentina; Demartini, Maria Chiara; Trucco, Sara - In: Non-financial disclosure and integrated reporting : …, (pp. 147-174). 2020
Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure...