...Nicola Raimo; Elbano de Nuccio; Filippo Vitolla Purpose In recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount of environmental information contained in integrated reports has never...

... within integrated reports and to identify the variables that influence the HC disclosure policies of companies. Design/methodology/approach Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclosure index...