... to be, but the purpose of the BM, which is the core of , was not conveyed. Also, the diagram did not display value creation or erosion effectively. Originality/value To the best of the author’s knowledge, this is one of the first studies on the BM diagram in the space. It emphasises...

...B. Esra Aslanertik; Bengü Yardımcı Purpose This study aims to investigate the level of reporting compliance in terms of content elements, measure to what extent each content element of the integrated reporting (IR) framework is linked to value creation and demonstrate the relationship between...

...Cintia de Melo de Albuquerque Ribeiro; Flavio Ezequiel; Luis Perez Zotes; Julio Vieira Neto Purpose This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its...