...Amon Bagonza; Yan Chen; Frederik Rech Purpose The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South Africa as a sample. Design/methodology/approach The study sample size...

...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode . Integrated reporting Business model Climate change disclosure Sustainability legitimacy has been...

... This paper is unique as it simultaneously considers multiple corporate reports, including the annual financial statements, integrated reports and market announcements. The paper contributes to the limited body of literature on impression management from emerging economies. Originality/value A comparison...

...Cristina Alexandrina Stefanescu Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline...

...Felipe Zúñiga; Roxana Pincheira; Julie Walker; Michael Turner Purpose The purpose of this study is to examine the effect of integrated reporting (IR) quality on both market liquidity and analyst forecast accuracy in South Africa as the only country in the world having IR as a listing requirement...

... that examines reporting conciseness in the context of integrated reporting. Findings The template was found useful in refining a research idea in a structured manner. Originality/value The letter also demonstrates how the template was used as a research collaboration tool when engaging...