The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal

Camilleri, Mark Anthony

doi:10.1504/ijssoc.2017.090523

Cited by 17 publications

(12 citation statements)

References 49 publications

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“…These sources of information will encourage many businesses and enterprises to report on their responsible and sustainable practices (Diouf and Boiral, 2017). The companies’ integrated thinking could be a precursor for their integrated reporting (Camilleri, 2018; 2017b; GRI, 2019). Business can use integrated disclosures, where they provide details on their financial as well as on their non-financial information for the benefit of prospective investors and analysts, among other stakeholders.…”

Section: Discussionmentioning

confidence: 99%

“…Notwithstanding, the SRI investors are looking for more than just decent returns on their investments, as they may be genuinely interested in making a positive impact in their society and/or in the natural environment (Silva and Cortez, 2016; Nilsson, 2009). They may be concerned about social justice, human rights, anti-corruption, bribery issues and diversity in the corporations’ boards (Camilleri, 2015a, 2017a, 2017b).…”

Section: Introductionmentioning

confidence: 99%

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The market for socially responsible investing: a review of the developments

Camilleri

2020

SRJ

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Purpose This study aims to explain how socially responsible investing (SRI) has evolved in the past few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets, and deliberates on the rationale for the utilization of positive and negative screenings of listed businesses and public organizations. Design/methodology/approach A comprehensive literature review suggests that the providers of financial capital are increasingly allocating funds toward positive impact and sustainable investments. Therefore, this descriptive paper provides a factual summary of the proliferation of SRI products in financial markets. Afterwards, it presents the opportunities and challenges facing the stakeholders of SRI. Findings This research presents a historic overview on the growth of SRI products in the financial services industry. It clarifies that the market for responsible investing has recently led to an increase in a number of stakeholders, including contractors, non-governmental organizations and research firms who are involved in the scrutinization of the businesses’ environmental, social and governance (ESG) behaviors. Originality/value This discursive contribution raises awareness on the screenings of positive impact and sustainable investments. The researcher contends that today’s socially responsible investors are increasingly analyzing the businesses’ non-financial performance, including their ESG credentials. In conclusion, this paper puts forward future research avenues in this promising field of study.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The market for socially responsible investing: a review of the developments

Camilleri

2020

SRJ

Self Cite

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“…These sources of information will encourage many businesses and enterprises to report on their responsible and sustainable practices. The companies' integrated thinking could be a precursor for their integrated reporting (Camilleri, 2018;2017b;GRI, 2019). Business can use integrated disclosures, where they provide details on their financial as well as on their non-financial information for the benefit of prospective investors and analysts, among other stakeholders.…”

Section: Discussionmentioning

confidence: 99%

“…Notwithstanding, the SRI investors are looking for more than just decent returns on their investments, as they may be genuinely interested in making a positive impact in their society and/or in the natural environment (Nilsson, 2009). They may be concerned about social justice, human rights, anticorruption, bribery issues, and diversity in the corporations' boards (Camilleri, 2015a(Camilleri, , 2017b.…”

Section: Introductionmentioning

confidence: 99%

CSR and Socially Responsible Investing Strategies in Transitioning and Emerging Economies

2020

Advances in Business Strategy and Competitive Advantage

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“…Dumay, Bernardi, Guthrie, & La Torre (2017) focused on possible barriers to implementing the IIRC Framework, as well as on possible ways to advance the framework, along with the areas that potentially may hinder its wider adoption and implementation. Camilleri (2017) has provided a critical review of key theoretical underpinnings that have anticipated the development of corporations' integrated disclosures.…”

Section: Literature Reviewmentioning

confidence: 99%

Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry

Santis¹,

Bianchi²

2020

IJBM

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This study investigates how firms within the financial industry disclose financial and non-financial information in their integrated reports, by analyzing a sample of the banking sector published over five years (2014–2018). During the first phase, a content analysis methodology was conducted to investigate the disclosure level of six forms of capital, i.e., capitals. A principal component analysis then was implemented to reduce the dimensionality and investigate the relationship between capitals’ information. The main findings show that during the observed period, the focus mainly is on financial capital, while information on non-financial capitals is underdeveloped. A relationship exists among all non-financial capitals, but not between financial and non-financial capitals. The paper contributes to the academic debate on the use of integrated reports (IRs) in practice, providing useful insights regarding financial and non-financial disclosure.

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The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal

Cited by 17 publications

References 49 publications

The market for socially responsible investing: a review of the developments

The market for socially responsible investing: a review of the developments

CSR and Socially Responsible Investing Strategies in Transitioning and Emerging Economies

Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry

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