How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports

García‐Sánchez, Isabel‐María; Raimo, Nicola; Marrone, Arcangelo; Vitolla, Filippo

doi:10.3390/su12187605

Cited by 65 publications

(80 citation statements)

References 24 publications

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“…While the accounting and accountability literature regarding pandemics is quite limited [14,15], abundant papers and studies tackle the subtle, elusive and complex relationship between narratives in the reporting field and linguistics, with specific reference to rhetoric [7,12,16].…”

Section: Social Accounting Communication and The Use Of Rhetoric During A Crisismentioning

confidence: 99%

Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy

et al. 2021

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The current dramatic context of COVID-19 has urged academics and practitioners to tackle the topic of the pandemic not only regarding its medical side but from the perspective of social sciences, accounting and accountability as well. In this sense, our paper moves from the pivotal work of Higgins and Walker (2012) and Merkl-Davies and Brennan (2017) and tries to trace the use and the extent of accounting communication by companies during the peculiar context of the pandemic. Considering the nature of the elements to be evaluated, we applied a manual content analysis, a more suitable technique than software to capture subjective and emotional elements. Among the main preliminary results of the paper, the volume and the importance of emotional content come to the surface, such as self-assessment and emotional tone. The paper confirms the important role of rhetorical analysis in understanding the quality and the meaning of the information provided by companies and contributes to the stream of Critical Discourse Analysis (CDA) studies on corporate reporting.

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Section: Social Accounting Communication and The Use Of Rhetoric During A Crisismentioning

confidence: 99%

Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy

et al. 2021

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“…However, decision makers must evaluate concrete proposals before moving on to the application of this type of economy. Indeed, the circular economy and the green economy, as tools in the process of sustainable development, pursue key objectives that will lead to economic growth, job creation, reduction of carbon emissions, and environmental protection [42].…”

Section: Greeneconetmentioning

confidence: 99%

Transforming the COVID-19 Threat into an Opportunity: The Pandemic as a Stage to the Sustainable Economy

et al. 2021

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The aim of this research is to assess the impact of the economic shocks of supply and demand generated by the COVID-19 crisis on the climate sphere at the level of the Member States of the European Union. In this respect, a macroeconomic model was used to obtain firstly an estimate of the measure of demand shock and secondly an estimate of the supply of the economy. These milestones were eventually used to estimate the impact of the two economic shocks on the level of greenhouse gas emissions. The obtained results show that both the shock from the aggregate demand area and that from the aggregate supply area had the effect of decreasing the level of greenhouse gases, leading to a positive effect on the environment. From a quantitative point of view, the model estimates show that, as a result of the manifestation of the two cumulative shocks, the level of greenhouse gas emissions could decrease by about 10%.

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“…In times of a pandemic such as this, a dedicated approach to recording and relating to the needs of a firm's external environment is critical to the ultimate survival of firms (García-Sánchez et al 2020).…”

Section: Company-related Implicationsmentioning

confidence: 99%

Management Skills and Growth Strategies in a Post-Pandemic World

Rajan

Salunkhe

2021

Trans. Mkt. J.

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This article discusses the ten research studies that constitute the Transnational Marketing Journal (TMJ) special issue, which has the stated intent on investigating the development of management skills and growth strategies in the post-pandemic world. The ten studies collectively offer insights in this regard that are applicable for pandemic and non-pandemic situations. This special issue runs the gamut of management actions and prepares companies for the future. The proposed integrative framework in this article categorises the ten studies based on their implications on countries, companies, and consumers. Further, this article identifies and delineates future research directions that emanate from the limitations posed by the ten studies and based on topics that are not covered in this issue. Overall, this article aims to serve as a guide to understand and appreciate this special issue on a topic of vital interest.

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How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports

Cited by 65 publications

References 24 publications

Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy

Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy

Transforming the COVID-19 Threat into an Opportunity: The Pandemic as a Stage to the Sustainable Economy

Management Skills and Growth Strategies in a Post-Pandemic World

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