Integrated Reporting: Insights, gaps and an agenda for future research

By C. de Villiers, L. Rinaldi, Jeffrey Unerman. 2014

741 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/014d375ed798d22e95be7d8ffa65f2a0286682a9

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John Dumay
2. James P. Guthrie
3. Cristiana Bernardi
4. Shangsi Zhou
5. Monica Montecalvo
6. Ruizhe Wang
7. Timothy Wang
8. Paola Demartini

In Management Information Systems

1. James P. Guthrie
2. C. de Villiers
3. Monica Montecalvo
4. Cristiana Bernardi
5. John Dumay
6. Federica Farneti
7. Paola Demartini
8. Indra Abeysekera

In Strategy and Management

1. John Dumay
2. James P. Guthrie
3. C. de Villiers
4. Monica Montecalvo
5. Cristiana Bernardi
6. Federica Farneti
7. Paola Demartini
8. Ionica Oncioiu

Citations in the corpus

• Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, background): “As a result, a wide range of < IR > reporting quality is observed in practice (Barth, Cahan, Chen, & Venter, 2017; de Villiers, Rinaldi, & Unerman, 2014; PwC, 2015; Zhou, Simnett, & Green, 2017).”
• Integrated reporting: an international overview (2016, background): “Currently, institutional pressure exerts a positive effect on integrated reporting (Villiers et al. 2014).”
• Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “Throughout the past two decades, organizations have documented social and environmental problems in different reports [39].”
• Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, neutral): “This trend is fueled by the growing commitment of firms to voluntary integrated reporting (De Villiers et al., 2014; Stacchezzini et al., 2016) and regulatory actions directed at the integration of non-financial reporting in firms’ annual reports (e.g. the adoption of the EU Directive 2014/95/EU on…”
• The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, background): “Integrated reporting (IR) is a new form of reporting that brings together financial and non-financial reporting, focusing on future value creation (de Villiers et al., 2014a; 2017a; 2017b).”
• Integrated reporting: A structured literature review (2016, methodology): “While De Villiers et al. (2014) outline numerous research opportunities for <IR> in their opening article for the AAAJ <IR> pecial issue, these questions are based on an interpretive review of the <IR> and sustainability reporting literature rather”