...Raihan Sobhan; Asia Khatun Purpose In recent years, the adoption of integrated reporting (IR) has gained significant attention for its potential influence on reducing information asymmetry and limiting earnings management (EM) practices. The objective of this study is to investigate...

...Dusan Ecim; Warren Maroun Purpose This study reviews the integrated reporting practices of companies listed on the Johannesburg Stock Exchange (JSE) to identify features that point to evidence of an integrated thinking logic taking hold at organisations. Design/methodology/approach The study...

...Xinyu Zhao; Mohamed Omran; Shi-Min How Purpose Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power...

.... This paper provides an overview of the state of integrated thinking research and presents important areas for future research. Integrated thinking Integrated reporting Developing economies Sustainability “Integrated thinking” can be defined as follows: the active consideration...