Towards Integrated Reporting: Concepts, Elements and Principles

Busco, Cristiano; Frigo, Mark L.; Quattrone, Paolo; Riccaboni, Angelo

doi:10.1007/978-3-319-02168-3_1

Cited by 64 publications

(67 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…After applying logistic regression on 10,819 observations, they demonstrated that a powerful CEO is valuable for transparency, which leads to creation of firm value. In this aspect, Busco, et al [ 27 ] also supported the role of a powerful CEO for information disclosure. Muttakin, et al [ 28 ] concluded that CEO power is highly valuable for information disclosure, which leads to higher profit.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 97%

The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan

Javeed

Jiang

et al. 2021

IJERPH

View full text Add to dashboard Cite

At present, climate and other environmental problems are arising because of the development of the industrial sector at a large level. The industrial sector is supposed to be a major cause of climate change problems that lead to global warming. Therefore, corporate social responsibility (CSR) with the help of corporate governance is an imperative approach to control these social problems. Consequently, in the context of the organizational and management theory, agency theory, and the stakeholder theory, this study focuses on important factors of internal corporate governance such as chief executive officer (CEO) power, the board size, independence, ownership concentration, managerial ownership, and audit quality for improving the profitability of firms. Moreover, this study considers corporate social responsibility as a controlling and moderating factor for firm performance and internal corporate governance. We employed ordinary least square (OLS) for endogeneity testing, fixed effect (FE), generalized method of moments (GMM), and feasible generalized least square (FGLS) on data of Pakistani firms for the period of 2010–2019. The results of this study demonstrate the following outcomes: firstly, all internal corporate governance factors are positively linked with firm performance; secondly, corporate social responsibility (CSR) is the most valuable tool for improving profitability. Importantly, this study suggests that all internal corporate governance factors are positively linked with firm performance because of the interactive role of corporate social responsibility (CSR). This study practically contributes to the literature by suggesting the imperative role of corporate social responsibility (CSR) for internal corporate governance, which may help to reduce climate and social problems.

show abstract

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 97%

The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan

Javeed

Jiang

et al. 2021

IJERPH

View full text Add to dashboard Cite

show abstract

“…After a large discussion on its nature, limits, and challenges, integrated reporting has largely become recognized as one of the most impactful management and accounting innovations in the business arena and has been adopted by companies all over the world [14][15][16][17][18]. Starting in 2011, integrated reporting was launched by the IIRC (International Integrated Reporting Council) to present a concise and integrated report on how an organization's strategy, governance, performance, and prospects lead to the creation of sustainable value in the short, medium, and long term.…”

Section: Introductionmentioning

confidence: 99%

The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies

2020

View full text Add to dashboard Cite

This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and requirements of the SDGs, and the definitions of specific key performance indicators (KPIs) related to those goals, are still missing. Italian companies prefer using non-financial statements and sustainability reports to disclose information about their commitments to SDGs, and most of them started to report information about SDGs in 2016. Additionally, this research seeks to identify the significant differences between SDG reporters in different sectors, under the assumption that operating in a specific sector could significantly affect a company’s decision to disclose information on their SDGs. This research highlights, following the recent evolution of Corporate Social Responsibility (CSR) disclosure and sustainability reporting, the increasing relevance of SDGs in Italian companies’ disclosure practices and, at the same time, the gaps to be covered for their effective implementation.

show abstract

“…At the international level, the formation of the IIRC was announced in August 2010 (e.g. Busco et al 2013, pp. 6 f., summarizes the developments in detail).…”

Section: Objectives and Fundamentals Of Management Commentary And Intmentioning

confidence: 99%

Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system

2014

View full text Add to dashboard Cite

Recently, the International Integrated Reporting Council has published an integrated reporting framework stimulating major further development in corporate reporting. In combination with a commonly recognized high-level status quo in matters of management commentary, the German two-tier system appears to be an outstanding basis for coming to terms with the future developments brought about by integrated reporting, especially by strengthening the Continental European stakeholder approach to corporate governance. Studies have revealed the importance of financial reporting in reducing information asymmetry between managers and key stakeholders, thereby facilitating corporate governance. Against this backdrop, the objective of this paper is to evaluate the ability of an integrated report to improve corporate governance compared to the well-established German management commentary. This paper provides a descriptive analysis comparing features of the German management commentary and an integrated report with respect to corporate governance. Proper implementation of integrated reporting will affect several traditional structures and business processes. Management accounting as a meaningful business partner to help fulfill the requirements of corporate governance poses new challenges to addressing the key principles of integrated reporting, such as strategic focus, connectivity of information, and making transparent the complex outcomes on various capitals. I. Wulf (B) · J. Niemöller · N. Rentzsch

show abstract

Towards Integrated Reporting: Concepts, Elements and Principles

Cited by 64 publications

References 3 publications

The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan

The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan

The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies

Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system

Contact Info

Product

Resources

About