Search results

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.

Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.

The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.

This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.

This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.

The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.

The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.

Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy.

The sample consists of listed firms on the Johannesburg Stock Exchange in South Africa, covering the period from 2012 to 2020. The IRQ measure used in this study is based on data from Ernst and Young. To test the proposed hypotheses, the authors conducted a generalized least squares regression analysis.

The empirical results evince a positive relationship between IRQ and stock liquidity. However, the authors did not find a significant effect of IRQ on the cost of capital and financial analysts’ forecast accuracy. In robustness tests, it was shown that firms with a higher IRQ score exhibit higher liquidity and improved analyst forecast accuracy. Additional analysis indicates a negative association between IRQ and the cost of capital, as well as a positive association between IRQ and financial analyst forecast accuracy for firms with higher IRQ scores (TOP ten, Excellent, Good).

The study stands as one of the initial endeavors to investigate the impact of IRQ on the capital market. It provides valuable insights for managers and policymakers who are interested in enhancing disclosure practices within the financial market. Furthermore, these findings are significant for investors as they make informed investment decisions.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

This study aims to analyze the effect the liberalization of industrial relations in Germany has had on trade unions’ influence on companies’ decisions. Particular attention is given to European measures of flexibilizing company law and how they affect industrial relations in Germany.

After presenting a theoretical basis regarding industrial relations and corporate governance, the paper then demonstrates, via a case study, the effects of the flexible European company law. It examines the strategic avoidance of trade union activity at SAP, a case that ended up before the European Court of Justice.

The flexibility of European company law allows companies to limit the influence of trade unions on company decisions. Limiting trade unions' internal participation weakens their position overall. Precautionary measures to protect employees’ rights help to reduce the dangers of this process.

The influence of European law brings a new perspective to the transformation of the German industrial relations model. The analysis of the strategy of using the legal type of the European company (Societas Europaea) to limit the internal activity of trade unions demonstrates the connection between institutional settings and corporate governance.

Polymer-based thermal interface materials (TIMs) are having pump out problem and could be resolved for reliable application. Solid-based interface materials have been suggested and reported. The purpose of this paper is suggesting thin film-based TIM to sustain the light-emiting diode (LED) performance and electronic device miniaturization.

Consequently, ZnO thin film at various thicknesses was prepared by chemical vapour deposition (CVD) method and tested their thermal behaviour using thermal transient analysis as solid TIM for high-power LED.

Low value in total thermal resistance (R_th-tot) was observed for ZnO thin film boundary condition than bare Al boundary condition. The measured interface (ZnO thin film) resistance {(R_th-bhs) thermal resistance of the interface layer (thin film) placed between metal core printed circuit board (MCPCB) board and Al substrates} was nearly equal to Ag paste boundary condition and showed low values for ZnO film prepared at 30 min process time measured at 700 mA. The T_J value of LED mounted on ZnO thin film (prepared at 30 min.) coated Al substrates was measured to be 74.8°C. High value in junction temperature difference (ΔT_J) of about 4.7°C was noticed with 30 min processed ZnO thin film when compared with Al boundary condition. Low correlated colour temperature and high luminous flux values of tested LED were also observed with ZnO thin film boundary condition (processed at 30 min) compared with both Al substrate and Ag paste boundary condition.

Overall, 30 min CVD processed ZnO thin film would be an alternative for commercial TIM to achieve efficient thermal management. This will increase the life span of the LED as the proposed material decreases the T_J values.

This paper aims to synthesize 6-ethyl-4-hydroxyquinolin-2(1H)-one as a new enol-type coupling component in the preparation of some 3-arylazo-4-hydroxyquinolin-2(1H)-one dyes and evaluate the solvent effects on their absorption in ultraviolet-visible spectra.

6-Ethyl-4-hydroxyquinolin-2(1H)-one was synthesized by thermal cyclocondensation reaction of N, N′-bis(4-ethylphenyl) malonamide at 130–140°C in polyphosphoric acid. This compound was then applied in the azo-coupling reaction with some aniline-based diazonium salts, so as to prepare seven new mono-heterocyclic azo dyes. The structures of the compounds were confirmed using mass spectroscopic technique. Fourier transform infra red (FT-IR) and 1H proton nuclear magnetic resonance (1H NMR) and carbon-13 nuclear magnetic resonance (13 C NMR) studies on the structure of the azo compounds revealed that they exist as two E- and Z-isomers of hydrazone tautomer both in solid and solution state. The effects of acid and base on the visible absorption spectra of the dyes were also evaluated and discussed.

Ultra violet-visible UV-vis absorption spectra of the dyes didn’t show significant variation by changing of solvents because of intramolecular H-bonding between proposed hydrazone forms and 2- and 4-keto functions in their structures. The spectra of the dyes were not sensitive to the addition of acid but were very sensitive to base.

The synthesized 3-arylazo-4-hydroxyquinolin-2(1H)-one dyes are new members in the 4-hydroxyquinolin-2(1H)-one azo dyes family, where very few details regarding the synthesis of such dyes are reported before in the literature. They are unique in terms of synthesis and spectral properties.

This study aims to synthesize Prussian blue {Fe^III₄[Fe^II(CN)₆]₃} pigment by reacting ferric chloride with different ferrocyanides through the same procedure. The influence of the ferrocyanide used on resulting pigment properties is studied.

Prussian blue is commonly synthesized by direct or indirect methods, through iron salt and ferrocyanide/ferricyanide reactions. In this study, the direct, single-step process was pursued by dropwise addition of the ferrocyanide into ferric chloride (both as aqueous solutions). Two batches – (K-PB) and (Na-PB) – were prepared by using potassium ferrocyanide and sodium ferrocyanide, respectively. The development of pigment was confirmed by an identification test and characterized by spectroscopic techniques. Pigment properties were determined, and light fastness was observed for acrylic emulsion films incorporating dispersed pigment.

The two pigments differed mainly in elemental detection owing to the dissimilar ferrocyanide being used; IR spectroscopy where only (Na-PB) showed peaks indicating water molecules; and bleeding tendency where (K-PB) was water soluble whereas (Na-PB) was not. The pigment exhibited remarkable blue colour and good bleeding resistance in several solvents and showed no fading in 24 h of light exposure though oil absorption values were high.

This article is a comparative study of Prussian blue pigment properties obtained using different ferrocyanides. The dissimilarity in the extent of water solubility will influence potential applications as a colourant in paints and inks. K-PB would be advantageous in aqueous formulations to confer a blue colour without any dispersing aid but unfavourable in systems where other coats are water-based due to their bleeding tendency.