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Will the formation of the International Sustainability Standards Board result in the death of Integrated Reporting?

De Villiers, Charl; Dimes, Ruth - 2022

Purpose: This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.Design/method/approach: This paper uses Alvesson and Deetz’s (2000) critical framework to consider...

Persistent link: https://www.econbiz.de/10014241518

Determinants, mechanisms and consequences of corporate governance reporting : a research framework

De Villiers, Charl; Dimes, Ruth - In: Journal of management & governance 25 (2021) 1, pp. 7-26

Persistent link: https://www.econbiz.de/10012488528

The International Sustainability Standards Board's (ISSB) past, present, and future : critical reflections and a research agenda

De Villiers, Charl; Dimes, Ruth; La Torre, Matteo; … - In: Pacific accounting review 36 (2024) 2, pp. 255-273

Persistent link: https://www.econbiz.de/10015127411

Critical analysis of the contribution of Integrated Reporting (IR) to sustainability

De Villiers, Charl; Dimes, Ruth - In: Handbook of accounting and sustainability, (pp. 210-223). 2022

Persistent link: https://www.econbiz.de/10013500698

How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273

Persistent link: https://www.econbiz.de/10014477085

How will AI text generation and processing impact sustainability reporting? : critical analysis, a conceptual framework and avenues for future research

De Villiers, Charl; Dimes, Ruth; Molinari, Matteo - In: Sustainability accounting, management and policy journal 15 (2024) 1, pp. 96-118

Persistent link: https://www.econbiz.de/10014521008

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295

Persistent link: https://www.econbiz.de/10014325407

Hallmarks of Integrated Thinking

Dimes, Ruth; De Villiers, Charl - In: The British accounting review 56 (2024) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10015062060

Determinants, Mechanisms and Consequences of Corporate Governance Reporting : A Research Framework

De Villiers, Charl; Dimes, Ruth - 2020

Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific legislation and scandals, and internal factors such as financial...

Persistent link: https://www.econbiz.de/10014349050

Recovery from Covid‐19 towards a low‐carbon economy : a role for accounting technologies in designing, implementing and assessing stimulus packages

Bui, Binh; De Villiers, Charl - In: Accounting & Finance 61 (2021) 3, pp. 4789-4831

Persistent link: https://www.econbiz.de/10012536652