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
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The Routledge Handbook of Integrated Reporting. ed. / Charl de Villiers; Pei-Chi Kelly Hsiao; Warren Maroun. 1. ed. New York: Routledge Taylor & Francis Group, 2020. p. 210-226 (Routledge international handbooks).
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
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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 -