Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC … to the body of knowledge on integrated reporting in several ways. First, few studies discuss the legitimacy of a standard …-setter, especially in the area of non-financial reporting. Second, our study considers the legitimacy granted by all the categories of …

Integrated Reporting (IR) is a fairly new form of corporate reporting that intends to consolidate financial and … sustainability reporting. Its transformative qualities concerning informational structures as well as communication and decision … change mitigation performance of a company. Extent and quality of reporting were measured by means of self …