...Kawther Dhifi; Ghazi Zouari Purpose Integrated reporting (IR) has been proposed to “reform” corporate financial statements, fill gaps in existing reporting practices and provide a better understanding of financial and nonfinancial information in an integrated manner. The purpose of this study aims...

...Patrick Velte Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review...

...Fiona Robertson Purpose This paper aims to investigate social influences on the UK integrated reporting () adoption and implementation. Design/methodology/approach The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in

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