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Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Author

Listed:
  • Charl de Villiers
  • Pei-Chi Kelly Hsiao
  • Stefano Zambon
  • Elisabetta Magnaghi

Abstract

Purpose - This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research. Design/methodology/approach - Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER. Findings - The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers. Originality/value - Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.

Suggested Citation

  • Charl de Villiers & Pei-Chi Kelly Hsiao & Stefano Zambon & Elisabetta Magnaghi, 2022. "Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(3), pages 453-471, May.
    • Handle: RePEc:eme:medarp:medar-04-2022-1640
    DOI: 10.1108/MEDAR-04-2022-1640
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    Citations

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    Cited by:

    1. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    2. Stasi, Federer & Pierro, Roberto & Shaturaev, Jakhongir, 2024. "The Financial Implications of Mandating Non-Financial Assurance," MPRA Paper 121883, University Library of Munich, Germany, revised 14 Jun 2024.
    3. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.

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