Issues

Special Issue: Non-financial and Integrated Reporting, Governance and Value Creation. Guest Editors: Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon, Elisabetta Magnaghi

Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Charl de Villiers; Pei-Chi Kelly Hsiao; Stefano Zambon; Elisabetta Magnaghi
View articletitled, Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research
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Mandatory corporate social responsibility in India: reporting reality, issues and way forward

Pawan Taneja; Ameeta Jain; Mahesh Joshi; Monika Kansal
View articletitled, Mandatory corporate social responsibility in India: reporting reality, issues and way forward
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Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk

Muhammad Arif; Christohper Gan; Muhammad Nadeem
View articletitled, Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk
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The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam

Hang Ngoc My Le; Brendan Thomas O’Connell; Maryam Safari
View articletitled, The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam
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Board characteristics and the choice between sustainability and integrated reporting: a European analysis

Laura Girella; Stefano Zambon; Paola Rossi
View articletitled, Board characteristics and the choice between sustainability and integrated reporting: a European analysis
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The ungreening of integrated reporting: a reflection on regulatory capture

Caroline M. Bridges; Julie A. Harrison; David C. Hay
View articletitled, The ungreening of integrated reporting: a reflection on regulatory capture
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Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers

A.M.I. Lakshan; Mary Low; Charl de Villiers
View articletitled, Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
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Managing material value creation matters in integrated reporting

Natasja Steenkamp; Roslyn Roberts
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Enablers and barriers to the involvement of accountants in integrated reporting

Mitali Panchal Arora; Sumit Lodhia; Gerard Stone
View articletitled, Enablers and barriers to the involvement of accountants in integrated reporting
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Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

Subhash Abhayawansa; Carol Adams
View articletitled, Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting
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Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory

Renata Paola Dameri; Pier Maria Ferrando
View articletitled, Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory
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What do stakeholders in the construction industry look for in non-financial disclosure and what do they get?

Dominika Hadro; Justyna Fijałkowska; Karolina Daszyńska-Żygadło; Ilze Zumente; Svetlana Mjakuškina
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Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

Pei-Chi Kelly Hsiao; Charl de Villiers; Tom Scott
View articletitled, Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
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Integrated reporting and analyst behaviour in diverse institutional settings

Francesca Rossignoli; Riccardo Stacchezzini; Alessandro Lai
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Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting

Michael Grassmann; Stephan Fuhrmann; Thomas W. Guenther
View articletitled, Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting
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