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

By C. de Villiers, Elmarie Venter, P. Hsiao. 2017

339 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3fabd678611d24ba3a164b41f1e29306b3bc0d0b

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. S. Senaratne
2. J. Rochell
3. Alexander Landau
4. Monica Montecalvo
5. Bernhard Zwergel
6. T. Cooray
7. A. Gunarathne
8. Christian Klein

In Management Information Systems

1. Monica Montecalvo
2. C. de Villiers
3. Federica Farneti

In Strategy and Management

1. Monica Montecalvo
2. C. de Villiers
3. Federica Farneti
4. S. Senaratne
5. J. Rochell
6. Alexander Landau
7. Bernhard Zwergel
8. T. Cooray

Citations in the corpus

• 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).”
• The expansion of non-financial reporting: an exploratory study (2018, neutral): “De Villiers et al. (2017) provide an overview of the literature on integrated reporting, a specific form of NFR, and discuss measurement and research design issues that should be taken into account for studies on integrated reporting.”
• Does Corporate Governance Affect the Quality of Integrated Reporting? (2020, background): “IR involves reporting both financial and non-financial, and environmental, social and governance information in a single document [2].”
• Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Many studies in IR literature criticize the shortage of research regarding assurance of IR (de Villiers et al., 2016; Maroun, 2017; Simnett & Huggins, 2015; Velte & Stawinoga, 2016).”