Search results

This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach.

Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures.

Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools.

This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals.

This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.

This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public policy.

It ranks the SDGs not only in Iran but also in the region and the world to reveal the synergetic effects.

Based on the results, subaltern-populace generally suffers from the hegemonic domination of ruling elite-bourgeois, lack of strong institutions, heterogeneous policy networks and lack of advocacy role of non-governmental organizations, due to no transparency, issues in law or no rule of law, no stringent regulation, rent, suppression and Mafia, all leading to corruption and injustice.

To stop the loop of corruption-injustice, Iran should homogenize the structure of the policy network. Furthermore, the failed SDGs of the three-geographic analysis are the same in a character; all of them propose SDG 3, good health and well-being as a serious failed goal.

In this regard, strong evidence is the pandemic Coronavirus, COVID 19 since 2019, due to its highly-disastrous consequences in early 2020 where the public policymakers could not adopt policies promptly in the glob, particularly in Iran.

In Iran, in addition to this, the malfunction of health is rooted in “subjective well-being” and “traffic deaths,” respectively. Concerning the transportations system in Iran, it is underscored that it is damaging the sustainable development from all the three pillars of sustainable development including, economic, social and environmental.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

COVID-19 has been a major challenge to global governance, highlighting the necessity for stepping up innovative governance. Beginning in 2020, governments have been trying to adjust in dealing with the massive challenges of COVID-19, implying that attention has been diverted from attaining the Sustainable Development Goals (SDGs) to handling the pandemic. COVID-19 poses a genuine threat to economic progress, food safety, health, and educational parity in developing countries. The article examines the pandemic's impact on achieving the Sustainable Development Goals through a comparative lens of Bangladesh and the Philippines.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.