Corporate reporting provides insights into how a company views itself and its role in society by communicating the company's performance in both financial and non-financial terms (Krzus, 2011). Growing business complexity and the globalised business environment have increased pressure on companies to be more transparent in reporting their business performance and value propositions by adopting a forward-looking approach, which led to the evolution of integrated reporting (IR) as a new corporate reporting reform. The central idea of 'value creation' in IR

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