The stream of accounting research on nonfinancial and voluntary disclosure has been developing a lot in the last five years, also due to the introduction of Integrated Reporting (IR) in 2013 (International Integrated Reporting Council [IIRC], 2013). This increase in academic research has been mirroring an equally lively debate at the standard setter and policy maker level, which has been tackling several issues concerning the nature of nonfinancial information, the standards to be adopted and the regulation of such disclosure. As a consequence, academic research in this area has the potential to significantly contribute to practice. I first discuss the evolution of Corporate Reporting, then I focus on Integrated Reporting, which is the state of the art of Corporate Reporting and, finally, an overview of previous investigations and some suggestions for future studies were provided.

Integrated reporting: the state of the art of Corporate Reporting

chiara mio
2020

Abstract

The stream of accounting research on nonfinancial and voluntary disclosure has been developing a lot in the last five years, also due to the introduction of Integrated Reporting (IR) in 2013 (International Integrated Reporting Council [IIRC], 2013). This increase in academic research has been mirroring an equally lively debate at the standard setter and policy maker level, which has been tackling several issues concerning the nature of nonfinancial information, the standards to be adopted and the regulation of such disclosure. As a consequence, academic research in this area has the potential to significantly contribute to practice. I first discuss the evolution of Corporate Reporting, then I focus on Integrated Reporting, which is the state of the art of Corporate Reporting and, finally, an overview of previous investigations and some suggestions for future studies were provided.
File in questo prodotto:
File Dimensione Formato  
1808-057X-rcf-31-83-207.pdf

non disponibili

Tipologia: Versione dell'editore
Licenza: Accesso chiuso-personale
Dimensione 125.65 kB
Formato Adobe PDF
125.65 kB Adobe PDF   Visualizza/Apri

I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/3724847
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 4
  • ???jsp.display-item.citation.isi??? ND
social impact