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Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters
Accounting & Finance, 2021AbstractThis paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting.
Mitali Panchal Arora +2 more
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Integrated Reporting for Sustainability
2021IR has prompted a challenge that unfolds new frontiers for both academic research and business applications (Eccles and Krzus 2010; Adams 2015) and enhances the transition to new processes of communication and stakeholders’ management. The necessity to assess, monitor, and communicate traditional (economic and financial) and ESG – governance, ethical ...
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Challenges in Sustainability and Integrated Reporting
Issues in Accounting Education, 2015ABSTRACT Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates
Bouten, Lies, Hoozée, Sophie
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Are Integrated Reports Really Integrated in Spain?
2019The purpose of the chapter is three fold. First, it sets out to provide an understanding of the evolution of integrated reporting in Spain. Second, it assesses the integrated thinking of companies through the analysis of the CEO presentation pages of the Integrated Report.
Belen Fernandez-Feijoo +2 more
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