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Implementing third-party assurance in integrated reporting

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References

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2006

Sustainability, accountability and corporate governance: exploring multinationals' reporting practices

808 cited

2016Integrated reporting: A structured literature review783 cited

Cited by

2022Corporate Sustainability Reporting in Europe: A Scoping Review107 cited
2019Does integrated reporting information influence internal decision making? An experimental study of investment behavior101 cited
2024The use of institutional theory in social and environmental accounting research: a critical review74 cited
2020Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights72 cited
2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa65 cited
2020Research on extended external reporting assurance: Trends, themes, and opportunities62 cited
2020Drivers of combined assurance in a sustainable development context: Evidence from integrated reports59 cited
2022Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective59 cited
2020Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality57 cited
2023Non-financial information assurance: a review of the literature and directions for future research57 cited
2021Corporate social reporting and assurance: The state of the art57 cited
2019Integrated reports, external assurance and financial performance56 cited
2021Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa54 cited
2019Exploring the rationale for integrated report assurance54 cited
2019Do environmental responsibility views influence investors’ use of environmental performance and assurance information?50 cited
2021What sustainability assurance services do institutional investors demand and what value do they give them?49 cited