Meditari Accountancy Research: Volume 30 Issue 3

Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon, Elisabetta Magnaghi

This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting…

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

Pawan Taneja, Ameeta Jain, Mahesh Joshi, Monika Kansal

Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is…

Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk

Muhammad Arif, Christohper Gan, Muhammad Nadeem

Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU…

The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam

Hang Ngoc My Le, Brendan Thomas O’Connell, Maryam Safari

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries…

Board characteristics and the choice between sustainability and integrated reporting: a European analysis

Laura Girella, Stefano Zambon, Paola Rossi

The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However…

The ungreening of integrated reporting: a reflection on regulatory capture

Caroline M. Bridges, Julie A. Harrison, David C. Hay

The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the…

Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers

A.M.I. Lakshan, Mary Low, Charl de Villiers

The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to…

Managing material value creation matters in integrated reporting

Natasja Steenkamp, Roslyn Roberts

This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information…

Enablers and barriers to the involvement of accountants in integrated reporting

Mitali Panchal Arora, Sumit Lodhia, Gerard Stone

With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and…

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

Subhash Abhayawansa, Carol Adams

This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as risk reporting is concerned. This is facilitated through analysis of the adequacy of climate- and…

Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory

Renata Paola Dameri, Pier Maria Ferrando

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated…

What do stakeholders in the construction industry look for in non-financial disclosure and what do they get?

Dominika Hadro, Justyna Fijałkowska, Karolina Daszyńska-Żygadło, Ilze Zumente, Svetlana Mjakuškina

This study aims to verify whether non-financial disclosure in the construction industry (CI) responds to stakeholders’ information needs and explores the most frequent topics…

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

Pei-Chi Kelly Hsiao, Charl de Villiers, Tom Scott

This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.

Integrated reporting and analyst behaviour in diverse institutional settings

Francesca Rossignoli, Riccardo Stacchezzini, Alessandro Lai

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of…

Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting

Michael Grassmann, Stephan Fuhrmann, Thomas W. Guenther

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine…