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Contextus, 2023 The study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders.
Isabelle Bevilaqua +1 more
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Heritage Science, 2022 This study is to create metadata with a ceramic visual element classification system, such as color, form, material, and pattern, and then to analyze the visual characteristics of Korean ceramics by era through this metadata statistical analysis.
Ji Hyun Yi, Hyunsoo Lee, Songei Kim
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Perspective Paper - Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013) [PDF]
Colombo Business Journal, 2020 The International Integrated Reporting Council (IIRC) issued its Integrated Reporting () framework in 2013 intending to promote integrated thinking in organisational contexts for corporate sustainability.
Chandrasiri Abeysinghe
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Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance [PDF]
Amfiteatru Economic, 2019 Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a ‘better understanding of the factors that materially affect an ...
Alina Almășan +4 more
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Integrated thinking: measuring the unobservable [PDF]
Meditari Accountancy Research, 2020 PurposeThe purpose of this paper is to add to the growing literature on integrated thinking and reporting by exploring the challenges of measuring integrated thinking in academic research. It provides a review of previous studies, presents a proxy measure to quantify the level of integrated thinking and investigates companies’ approach towards ...
Malafronte, Irma, Pereira, John
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Sustainability awareness in the Portuguese wine industry: a grounded theory approach
International Journal of Agricultural Sustainability, 2022 In order to bridge the knowledge-gap between sustainability awareness and the old world winegrowing culture, this research explores and analyses perceptions of key individuals in Portuguese wine industry regarding sustainability issues, uncovering ...
Ana Trigo, Rui Fragoso, Ana Marta-Costa
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The Relationship between Integrated Thinking and Financial Risk: Panel Estimation in a Global Sample
Risks, 2022 There is a growing interest in identifying the benefits that companies may have once they disclose financial and sustainability information in integrated reports.
Oana-Marina Radu, Voicu D. Dragomir
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Frontiers in Sustainability, 2021 This paper is aimed at elucidating the interrelations between reporting on the Sustainable Development Goals (SDGs) and integrated thinking. A review of online information on sustainability by port community companies in Antwerp, Belgium was applied. The
Jan Beyne +3 more
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Frontiers in Sustainability, 2023 IntroductionSustainability reporting has become increasingly important to stakeholders, and therefore, there is a growing need for a global set of standards for sustainability reporting.
Milan van Wyk, Gideon Els
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Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting
Revista Brasileira de Gestão De Negócios, 2020 Purpose –To analyze the sensemaking (Weick, 1995) of the actors involved in the adoption and elaboration of Integrated Reporting in a Brazilian financial institution (Itaú Unibanco S.A.).
Simone Leticia Raimundini Sanches +3 more
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