TY - CHAP

T1 - The impact of governance on integrated reporting

T2 - A literature review

AU - Velte, Patrick

AU - Gerwanski, Jannik

PY - 2020

Y1 - 2020

N2 - 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.

AB - 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.

KW - Management studies

UR - https://www.taylorfrancis.com/books/e/9780429279621/chapters/10.4324/9780429279621-14

U2 - 10.4324/9780429279621-14

DO - 10.4324/9780429279621-14

M3 - Contributions to collected editions/anthologies

SN - 978-0-367-23385-3

T3 - Routledge international handbooks

SP - 210

EP - 226

BT - The Routledge Handbook of Integrated Reporting

A2 - de Villiers, Charl

A2 - Hsiao, Pei-Chi Kelly

A2 - Maroun, Warren

PB - Routledge Taylor & Francis Group

CY - New York

ER -