| Autor: |
Velte, Patrick, Gerwanski, Jannik |
| Přispěvatelé: |
de Villiers, Charl, Hsiao, Pei-Chi Kelly, Maroun, Warren |
| Jazyk: |
angličtina |
| Rok vydání: |
2020 |
| Předmět: |
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| Zdroj: |
Velte, P & Gerwanski, J 2020, The impact of governance on integrated reporting : A literature review . in C de Villiers, P-C K Hsiao & W Maroun (eds), The Routledge Handbook of Integrated Reporting . 1 edn, Routledge international handbooks, Routledge, Taylor & Francis Group (GB), New York, pp. 210-226 . https://doi.org/10.4324/9780429279621-14 |
| DOI: |
10.4324/9780429279621-14 |
| Popis: |
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. 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. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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