...Silvia Ferraz Nogueira De Tommaso; Felipe Mendes Borini Purpose Understanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation system, defined as the firm’s processes to create...

...Giacomo Pigatto; Lino Cinquini; Andrea Tenucci; John Dumay Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made...

... Limited Licensed re-use rights only Sustainable Development Goals Integrated reporting Value creation SDG disclosure Malaysia Globally, the level of development differs considerably depending on the country or region. Certain countries are very well-developed, while others are still...

... of intent and have revised their business processes to reflect the taking into account of all the factors which contribute to the process of value creation. On the whole, the principle of connectivity that perfectly defines the integrated character of a report is only moderately respected by the companies...