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Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?
16 references·11 citing·49 second hop
Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade? (2020)Using the International Integrated Report…Developing trust through stewardship (2018)Developing trust through stew…Integrated reporting and integrated thinking in Italian public sector organisations (2017)Integrated reporting and inte…Qualitative generalising in accounting research: concepts and strategies (2016)Qualitative generalising in a…Integrated reporting: A structured literature review (2016)Integrated reporting: A struc…The emergence of (2015)The emergence ofOrganized hypocrisy, organizational façades, and sustainability reporting (2015)Organized hypocrisy, organiza…Intellectual capital disclosure in integrated reporting: an impression management analysis (2015)Intellectual capital disclosu…14. Sustainable Development Goals (2015)14. Sustainable Development G…The International Integrated Reporting Council: A story of failure (2014)The International Integrated …The International Integrated Reporting Council: A call to action (2014)The International Integrated …‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J. (2014)‘But does sustainability need…W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting (2012)W(h)ither Ecology? The Triple…The relationship between academic accounting research and professional practice (2011)The relationship between acad…Validation in interpretive management accounting research (2009)Validation in interpretive ma…Corporate social reporting and stakeholder accountability: The missing link (2007)Corporate social reporting an…Diversity Rhetoric and the Managerialization of Law (2001)Diversity Rhetoric and the Ma…Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? (2024)Regulating Sustainability Rep…The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa (2023)The relationship between corp…Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector (2023)Evaluation of non-financial i…Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda (2023)Corporate reporting on the Su…The contest for materiality. What counts as CSR? (2022)The contest for materiality. …Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory (2021)Value creation disclosure: th…The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU (2021)The multi-faceted dimensions …Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk (2021)Regulating non-financial repo…Integrated reporting quality and cost of debt financing (2021)Integrated reporting quality …Directive 2014/95/EU: building a research agenda (2021)Directive 2014/95/EU: buildin…Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka (2020)Does Integrated Reporting Enh…Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Beyond the business case for corporate sustainability (2002)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)On the shoulders of giants: undertaking a structured literature review in accounting (2016)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Legitimacy as a Social Process (2006)Diversity in Everyday Discourse: The Cultural Ambiguities and Consequences of “Happy Talk” (2007)How to Conduct a Mixed Methods Study: Recent Trends in a Rapidly Growing Literature (2011)The ethical, social and environmental reporting‐performance portrayal gap (2004)Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)A critical reflection on the future of intellectual capital: from reporting to disclosure (2015)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Integrated reporting: background, measurement issues, approaches and an agenda for future research (2016)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)Strategic management a stakeholder approach (2010)The Interpretation of Cultures (1974)Handbook of Qualitative Research (1994)Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice (2010)Qualitative management accounting research: Assessing deliverables and relevance (2011)The Interpretation of Cultures (2017)Sample Selection in Systematic Literature Reviews of Management Research (2021)Power: A Radical View (1974)The fifth discipline, the art and practice of the learning organization (1991)Integrating sustainability reporting into management practices (2008)Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting (2011)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)58. 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this work references cited by second hop

References

  • 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting1,193 cited
  • 2015Organized hypocrisy, organizational façades, and sustainability reporting1,060 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 2014The International Integrated Reporting Council: A story of failure760 cited
  • 2007Corporate social reporting and stakeholder accountability: The missing link682 cited
  • 2001Diversity Rhetoric and the Managerialization of Law616 cited
  • 2014The International Integrated Reporting Council: A call to action588 cited
  • 2009Validation in interpretive management accounting research397 cited
  • 201514. Sustainable Development Goals278 cited
  • 2016Qualitative generalising in accounting research: concepts and strategies271 cited
  • 2017Integrated reporting and integrated thinking in Italian public sector organisations269 cited
  • 2014‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.238 cited
  • 2015Intellectual capital disclosure in integrated reporting: an impression management analysis197 cited
  • 2015The emergence of195 cited

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2011
The relationship between academic accounting research and professional practice
181 cited
  • 2018Developing trust through stewardship171 cited
  • Cited by

    • 2020Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka73 cited
    • 2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa65 cited
    • 2021The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU63 cited
    • 2023Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector60 cited
    • 2021Directive 2014/95/EU: building a research agenda59 cited
    • 2023Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda58 cited
    • 2021Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk53 cited
    • 2021Integrated reporting quality and cost of debt financing51 cited
    • 2021Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory42 cited
    • 2022The contest for materiality. What counts as CSR?39 cited
    • 2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited