Work

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Year: 2016

Type: article

Abstract: We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Source: Accounting and Finance

DOI: 10.1111/acfi.12246

Authors: Charl de Villiers, Elmar R. Venter, Pei‐Chi Kelly Hsiao

Institutions: University of Auckland, University of Pretoria

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2538402389

FWCI: 47.88

Cites: 64

Cited by: 437

Related to: 10