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Integrated reporting: The current state of empirical research, limitations and future research implications

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  1. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  2. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
  3. E.M. Akhmetshin & N.A. Prodanova & S.S. Shevchenko & I.P. Ratnikova & Y.Y. Gazizyanova & O.N. Zherelina, 2018. "Current Issues of Corporate Integrated Reporting Development in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 142-153.
  4. Olivian Bîltac, 2023. "Corporate social responsability and value creation in Romania," Journal of Financial Studies, Institute of Financial Studies, vol. 8(Special-J), pages 23-44, June.
  5. Richard Slack & Ioannis Tsalavoutas, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 184-198, June.
  6. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2024. "Feminist Economics and Feminist Accounting in Dialogue: The Contribution to World Inequalities and Ecological Emergencies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(6), pages 202-202, January.
  7. Shanti, 2018. "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals jfbr144, Global Academy of Training and Research (GATR) Enterprise.
  8. Piotr Staszkiewicz & Aleksander Werner, 2021. "Reporting and Disclosure of Investments in Sustainable Development," Sustainability, MDPI, vol. 13(2), pages 1-15, January.
  9. Eugster, Florian & Wagner, Alexander F., 2020. "Value reporting and firm performance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  10. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
  11. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
  12. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
  13. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
  14. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
  15. Patrick Velte & Martin Stawinoga, 2020. "Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 333-377, December.
  16. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
  17. Annalisa Prencipe, 2017. "Past evolution and recent trends in accounting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 51-60.
  18. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
  19. Patrick Velte, 2022. "Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1655-1670, December.
  20. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
  21. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  22. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  23. José Navarrete-Oyarce & Juan Alejandro Gallegos & Hugo Moraga-Flores & José Luis Gallizo, 2021. "Integrated Reporting as an Academic Research Concept in the Area of Business," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
  24. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  25. Serena Santis & Michela Bianchi & Alberto Incollingo & Marco Bisogno, 2018. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-15, December.
  26. Marius Banke & Stephanie Lenger & Christiane Pott, 2022. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants," Sustainability, MDPI, vol. 14(15), pages 1-21, August.
  27. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
  28. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
  29. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
  30. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
  31. Pappu Kumar Dey, 2020. "Value relevance of integrated reporting: a study of the Bangladesh banking sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 195-207, December.
  32. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
  33. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
  34. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
  35. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
  36. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
  37. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
  38. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
  39. Serena Santis & Michela Bianchi, 2021. "Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(11), pages 1-62, July.
  40. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  41. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
  42. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
  43. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
  44. Anca Băndoi & Claudiu George Bocean & Mara Del Baldo & Lucian Mandache & Leonardo Geo Mănescu & Cătălina Soriana Sitnikov, 2021. "Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance," Sustainability, MDPI, vol. 13(2), pages 1-20, January.
  45. Jan Endrikat & Frank Hartmann & Philipp Schreck, 2017. "Social and ethical issues in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 245-249, October.
  46. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
  47. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  48. Kenny Fernando & Selfi Nurcholifah & Andrey Hasiholan Pulungan, 2022. "Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 377-382, November.
  49. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
  50. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
  51. Alexander Landau & Janina Rochell & Christian Klein & Bernhard Zwergel, 2020. "Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1750-1763, May.
  52. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
  53. Obeng, Victoria A. & Ahmed, Kamran & Miglani, Seema, 2020. "Integrated reporting and earnings quality: The moderating effect of agency costs," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
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