... derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Information need Integrated reporting...

...Cintia de Melo de Albuquerque Ribeiro; Marcelo Pereira Moraes; Alan Bandeira Pinheiro; Júlio Neto Purpose This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework. Design...

...Giuseppe Nicolò; Gianluca Zanellato; Adriana Tiron-Tudor; Paolo Tartaglia Polcini Purpose This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate...

...Güler Aras; Filiz Mutlu Yıldırım Purpose In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation...

...Mahalaximi Adhikariparajuli; Abeer Hassan; Mary Fletcher; Ahmed A. Elamer Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated...

...Mumbi Maria Wachira; Thomas Berndt; Carlos Martinez Romero Purpose This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given South Africa’s political history, the authors argue...

... if non-compliance persists. Recently, the SEBI recommended and urged the top 500 listed companies to embrace integrated reporting on a voluntary basis from financial year (FY) 2017-18. Figure 1 illustrates the progression of CSR/sustainability in India. Figure 1 Progression of CSR...

...Tomoki Oshika; Chika Saka Purpose The framework of the International Integrated Reporting Council (IIRC) is principles-based and does not provide specific key performance indicators (KPIs) for integrated thinking and reporting. Therefore, the purpose of this paper is to propose KPIs for integrated...

...Joanna Krasodomska Purpose – The purpose of this paper is to present an overview of the concepts of corporate social responsibility (CSR) in banks and integrated reporting, a review of the literature on the subject and the author’s own research results. The author’s research was designed...