... of IR quality, developing-country and industry-specific analyses). Practitioners and regulators can also benefit from the consolidated evidence on which governance practices and contextual factors most strongly drive high-quality IR, helping to enhance IR implementation and policy. Corresponding...

... reporting Agency theory International integrated reporting council Systematic literature review Stakeholder theory IR quality IR implementation M40 M41 Integrated reporting () is receiving attention from both scholars (Velte and Stawinoga, 2017 ; Vitolla et al., 2018...