The impact of governance on integrated reporting: A literature review

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

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.
OriginalspracheEnglisch
TitelThe Routledge Handbook of Integrated Reporting
HerausgeberCharl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun
Anzahl der Seiten17
ErscheinungsortNew York
VerlagRoutledge Taylor & Francis Group
Erscheinungsdatum2020
Auflage1
Seiten210-226
ISBN (Print)978-0-367-23385-3
ISBN (elektronisch)978-0-429-27962-1
DOIs
PublikationsstatusErschienen - 2020

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

DOI

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