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Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative

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  • Ruiz-Lozano, Mercedes
  • Tirado-Valencia, Pilar

Abstract

The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus.

Suggested Citation

  • Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
  • Handle: RePEc:eee:spacre:v:19:y:2016:i:2:p:252-260
    DOI: 10.1016/j.rcsar.2016.02.001
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    File URL: http://www.sciencedirect.com/science/article/pii/S1138489116000091
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    References listed on IDEAS

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    1. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(7), pages 1068-1089, August.
    2. Oded Izraeli & Kevin J. Murphy, 2003. "The effect of industrial diversity on state unemployment rate and per capita income," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 37(1), pages 1-14, February.
    3. Enrico Marelli & Roberto Patuelli & Marcello Signorelli, 2012. "Regional unemployment in the EU before and after the global crisis," Post-Communist Economies, Taylor & Francis Journals, vol. 24(2), pages 155-175, January.
    4. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    5. Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, June.
    6. Zuxiang Wang & Yew‐Kwang Ng & Russell Smyth, 2011. "A General Method For Creating Lorenz Curves," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 57(3), pages 561-582, September.
    7. Li, Lixing, 2011. "The incentive role of creating "cities" in China," China Economic Review, Elsevier, vol. 22(1), pages 172-181, March.
    8. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(7), pages 1120-1156, August.
    9. John Dumay & James Guthrie & Federica Farneti, 2010. "Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 531-548, July.
    10. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    11. Goodpaster, Kenneth E., 1991. "Business Ethics and Stakeholder Analysis," Business Ethics Quarterly, Cambridge University Press, vol. 1(01), pages 53-73, January.
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    Citations

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    Cited by:

    1. repec:eee:spacre:v:21:y:2018:i:1:p:63-72 is not listed on IDEAS
    2. repec:gam:jsusta:v:11:y:2018:i:1:p:62-:d:192618 is not listed on IDEAS
    3. repec:aud:audfin:v:15:y:2017:i:148:p:613 is not listed on IDEAS
    4. Alberto Incollingo & Michela Bianchi, 2016. "The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 55-78.
    5. repec:gam:jsusta:v:9:y:2017:i:8:p:1319-:d:106214 is not listed on IDEAS

    More about this item

    Keywords

    Transparency; Integrated Reporting; Guiding principles; Sustainability; Transparencia; Reporting integrado; Principios orientadores; Sostenibilidad;

    JEL classification:

    • L8 - Industrial Organization - - Industry Studies: Services
    • L9 - Industrial Organization - - Industry Studies: Transportation and Utilities
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L8 - Industrial Organization - - Industry Studies: Services
    • L9 - Industrial Organization - - Industry Studies: Transportation and Utilities
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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