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Integrated Reporting: linkages with organisations' internal processes

Integrated Reporting: linkages with organisations' internal processes

This e-book contributes to the developing field of IR, fostering further research and debate into this reporting phenomenon. The ten articles in this special issue examine IR from a practical perspective, focusing on different parts of the new conceptual model for IR. This special issue provides new insights into several of the aspects in the model, including the black box of the IR implementation process and internalization, and assesses the usefulness of integrated reports from users’ perspectives. Further understanding of IR from both preparers’ and users’ viewpoints supports better understandings of the determinants and consequences of IR.

A research template to evaluate the degree of accountability of Integrated Reporting. A case study.,Barriers to implementing the International Integrated Reporting Framework: a contemporary academic perspective,Developing a Conceptual Model of influences around Integrated Reporting, New Insights, and Directions for Future Research,Exploring the challenges of preparing an integrated report ,Integrated Reporting and Integrated Thinking in Italian Public Sector Organisations ,Integrated reporting as a strategy for firm growth: Multiple case study in Colombia,Integrated reporting by South African companies: a case study,Integrated thinking as a cultural control?,The Implementation of Integrating Reporting in SMEs. Insights from a pioneering experience in Italy,The readability of integrated reports ,What does materiality mean to integrated reporting preparers? An empirical exploration

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