PURPOSE : The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the international IR framework, namely, ...
Montecalvo, Monica; Farneti, Federica; De Villiers, Charl Johannes(Routledge, 2018)
This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The ...
