Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?

By A. Lai, G. Melloni, R. Stacchezzini. 2016

251 citations recorded by the source corpus.

Subfields: Information Systems and Management, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a496abd1ce1f938d0322bb1979c9fadd9f82aeb3

How researchers see this paper

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

In Information Systems and Management

1. G. Melloni
2. John Stakeley
3. Werner D. Kristjanpoller
4. Patrick Velte
5. Martin Stawinoga
6. Marcel C. Minutolo

In Marketing

1. G. Melloni
2. John Stakeley
3. Werner D. Kristjanpoller
4. Patrick Velte
5. Martin Stawinoga
6. Marcel C. Minutolo

In Strategy and Management

1. Patrick Velte
2. G. Melloni
3. Martin Stawinoga
4. R. Stacchezzini
5. John Stakeley
6. Werner D. Kristjanpoller
7. A. Lai
8. Marcel C. Minutolo

Citations in the corpus

• Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance (2019, background): “…domain, we take legitimacy theory as the theoretical lens with which to build an understanding of the relationship between ESG signals and firm performance (Lai, Melloni, & Stacchezzini, 2016; Wang & Sarkis, 2017) as well as stakeholder theory (Freeman, 1984; Sahut & Pasquini ‐ Descomps, 2015).”
• The expansion of non-financial reporting: an exploratory study (2018, unknown): “Lai et al. (2016) provide evidence suggesting that corporate engagement in integrated reporting is not a matter of strategic legitimisation.”
• The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “…choice to adopt (or not adopt) this voluntary form of reporting (Jensen and Berg 2012; FriasAceituno et al. 2013, 2014; Sierra-Garcı́a et al. 2013; Lai et al. 2014), we show that corporate governance and performance have an impact on the characteristics of the quality of the disclosure provided…”
• Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Although an emerging literature stream investigates the determinants of IR adoption (Jensen and Berg, 2012; Sierra‐García et al., 2013; Frias-Aceituno et al., 2013, 2014; Lai et al., 2014), no studies assess the quality of the ICD provided in IR.”
• Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, unknown): “6These findings are moderated by Lai et al. (2016), who do not find evidence that the adoption of integrated reporting is related to industry membership.”
• Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “Lai et al. (2014) find indications for a positive impact of ESG disclosure ratings and the likelihood of voluntary adoption of IR.”