Integrated Reporting: An Opportunity for Australia's Not‐for‐Profit Sector

By S. Adams, R. Simnett. 2011

343 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/85e64f5fc84f68ffdfaad4d76fc4c084e0cd3761

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Citations in the corpus

Integrated Reporting: Insights, gaps and an agenda for future research (2014, background): “…integrated reporting’s connections with other accounting issues, such as an XBRL taxonomy for integrated reporting (Gonz!albez and Rodrı́guez, 2012), an opportunity for Australian NGOs (Adams and Simnett, 2011), and the accounting curriculum implications of integrated reporting (Owen, 2013).”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Adams and Simnett (2011) state that the challenge for IR as a reporting standard are the high costs for the systematic development of measurement and reporting as an integrated process throughout the organizations.”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “Most recently, fully integrated reports have been produced that incorporate economic, social and environmental information in a single document to provide a complete picture of the firm’s activities with South Africa leading the way (Adams and Simnett, 2011).”
Integrated reporting: A structured literature review (2016, background): “Unsurprisingly, only one article focuses on not-for-profit (NFP) rganisations (Adams & Simnett, 2011, p. 293); their analysis claims “there is great potential for broadening the focus of ntegrated reporting initiatives to other organisations, including NFPs”.”
Voluntary disclosure of non-financial information and its association with sustainability performance (2017, background): “Adams and Simnett (2011) argue that integrated reporting reflecting ESG sustainability information presents a more comprehensive picture of a firm's performance, and Cohen, Holder-Webb, Nath, and Wood (2011) find that ESG sustainability information is valuable to investors.”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, neutral): “…in the investor network pilot programme; (4) Industry and professional bodies representing the financial and investment community; (5) the academic and practitioner literature (for e.g., Adams and Simnett 2011; Frı́as-Aceituno et al. 2013a; Strong 2014); and, (6) through snowballing techniques.”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “…a composite, organized and cohesive form, information on the ﬁ nancial performance, the organization ’ s strategy, the corporate governance, the social and environmental context in which it operates and its long-term outlook (Adams and Simnett, 2011; Garcia-Sánchez et al. , 2013; van Bommel, 2014).”