The impact of governance on integrated reporting: A literature review

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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 languageEnglish
Title of host publicationThe Routledge Handbook of Integrated Reporting
EditorsCharl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun
Number of pages17
Place of PublicationNew York
PublisherRoutledge Taylor & Francis Group
Publication date2020
Edition1
Pages210-226
ISBN (Print)978-0-367-23385-3
ISBN (Electronic)978-0-429-27962-1
DOIs
Publication statusPublished - 2020

DOI