The impact of governance on integrated reporting: A literature review
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
Authors
In line with the increasing relevance of integrated reporting (IR) in recent years, a growing body of research has emerged that investigated various determinants of IR implementation and quality. Corporate governance potentially affects IR practices as prior studies have documented their influence on sustainability reporting and other forms of voluntary disclosure. This chapter provides a systematic literature review of empirical quantitative studies that analyze the relationship between specific governance factors and IR. Building on stakeholder-agency theory, our literature review structures the effect of both firm-specific and country-specific governance factors on IR. The subsequent discussion of key implications and recommendations for further research offers valuable insights for academia, practice and regulators.
Originalsprache | Englisch |
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Titel | The Routledge Handbook of Integrated Reporting |
Herausgeber | Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun |
Anzahl der Seiten | 17 |
Erscheinungsort | New York |
Verlag | Routledge Taylor & Francis Group |
Erscheinungsdatum | 2020 |
Auflage | 1 |
Seiten | 210-226 |
ISBN (Print) | 978-0-367-23385-3 |
ISBN (elektronisch) | 978-0-429-27962-1 |
DOIs | |
Publikationsstatus | Erschienen - 2020 |
- Betriebswirtschaftslehre
Fachgebiete
Zugehörige Projekte
Determinants and Consequences of Integrated Reporting Adoption, Quality and its Assurance: Empirical Evidence and Critical Voices From an International and German Perspective
Projekt: Dissertationsprojekt