The readability of integrated reports
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DOI: 10.1108/medar-07-2017-0165
Abstract: Purpose This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership and add value to stakeholders. Design/methodology/approach… read more here.
Keywords: integrated reports; readability integrated; readability; value ... See more keywords
Investigating risk disclosures in Italian integrated reports
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DOI: 10.1108/medar-10-2019-0596
Abstract: Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The… read more here.
Keywords: integrated reports; risk; investigating risk; risk disclosures ... See more keywords
A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations
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DOI: 10.1108/medar-12-2018-0412
Abstract: PurposeThis paper aims to unite firm- and country-level drivers of the disclosure of integrated reports. It creates a synopsis of voluntary disclosure, signaling, proprietary cost, legitimacy, stakeholder and institutional theory.Design/methodology/approachThe empirical analyses build on a… read more here.
Keywords: integrated reports; level; country level; disclosure ... See more keywords