Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach

By J. Jensen, N. Berg. 2012

557 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c04683ac8735e1c1b96b48637fa836675a9085ee

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. Patrick Velte
3. G. Melloni
4. Martin Stawinoga
5. James P. Guthrie
6. Cemil Kuzey
7. Isabel‐María García‐Sánchez
8. Merve Kılıç

In Marketing

1. Isabel‐María García‐Sánchez
2. Merve Kılıç
3. G. Melloni
4. Cemil Kuzey
5. Ann Buchholtz
6. K. Shabana
7. James P. Guthrie
8. Patrick Velte

In Strategy and Management

1. G. Melloni
2. John Dumay
3. Patrick Velte
4. A. Carroll
5. James P. Guthrie
6. Martin Stawinoga
7. Cemil Kuzey
8. Merve Kılıç

Citations in the corpus

• Determinants of forward-looking disclosures in integrated reporting (2018, background): “Hence, performance metrics are rebalanced away from the common short-term outlook of traditional annual reports toward a medium to long-term outlook through integrated reporting (Jensen and Berg, 2012).”
• Integrated reporting: A structured literature review (2016, background): “As evidenced in the tables, there are seven articles common to both rankings (Abeysekera, 2013; Beattie & Smith, 2013; Flower, 2015; Frías-Aceituno, Rodriguez-Ariza, & Garcia-Sanchez, 2013a, 2013b; Frías-Aceituno, Rodríguez-Ariza, & GarciaSánchez, 2015; Jensen & Berg, 2012).”
• Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “Finally, a study by Jensen and Berg (2012) finds that an increase of IR is affected by stronger investor protection, weaker employment protection laws, stronger market orientation, dispersed ownership structures, a higher share of private expenditures for tertiary education, a higher trade union…”
• The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “The paper has also implications for the research stream focussed on IR as a new reporting practice: in addition to extant studies focussed on explaining the choice to adopt (or not adopt) this voluntary form of reporting (Jensen and Berg 2012; FriasAceituno et al. 2013, 2014; Sierra-Garcı́a et al. 2”