The impact of governance on integrated reporting: A literature review
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
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.
Original language | English |
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Title of host publication | The Routledge Handbook of Integrated Reporting |
Editors | Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun |
Number of pages | 17 |
Place of Publication | New York |
Publisher | Routledge Taylor & Francis Group |
Publication date | 2020 |
Edition | 1 |
Pages | 210-226 |
ISBN (print) | 978-0-367-23385-3 |
ISBN (electronic) | 978-0-429-27962-1 |
DOIs | |
Publication status | Published - 2020 |
- Management studies