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Keywords: Integrated reporting
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Journal Articles
Journal:
Management Decision
Management Decision (2025)
Published: 19 May 2025
...Nicola Raimo; Vitiana L'Abate; Daniela Sica; Filippo Vitolla Purpose This study aims to examine, through the lens of legitimacy theory, the compliance of integrated reports – prepared according to the framework prior to the introduction of the Corporate Sustainability Reporting Directive (CSRD...
Journal Articles
Visual disclosure through integrated reporting
Available to Purchase
Journal:
Management Decision
Management Decision (2022) 60 (4): 976–994.
Published: 02 June 2021
...Giuseppe Nicolò; Alessandra Ricciardelli; Nicola Raimo; Filippo Vitolla Purpose This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate...
