The relationship between integrated reporting and corporate environmental performance: A green trial

Omran, Mohammed S. Y.; Zaid, Mohammad A.A.; Dwekat, Aladdin

doi:10.1002/csr.2059

Cited by 63 publications

(75 citation statements)

References 103 publications

(158 reference statements)

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“…The authors also found no significant link between IR readability, IR tone bias, and CSR performance. Omran et al (2020) reported a positive impact of IR quality on environmental performance.…”

Section: Total Performance Measuresmentioning

confidence: 99%

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Velte

2021

J Manag Gov

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Integrated reporting (IR) represents an innovative approach to business reporting especially by Public Interest Entities (PIEs). In addition to financial capital, the integrated report includes material information about manufactured, intellectual, human, social and relational, and natural capitals. Although there has been a steady growth in empirical IR research, there is—as yet—no literature review on the business case for IR. Thus, the purpose of this study is to convey a detailed understanding of the governance-, (non) financial performance-, and reporting-related determinants of IR and its contribution to firm value in line with the business case argument. To do so, we selected 85 quantitative peer-reviewed archival studies on that topic. We have then differentiated said studies between those that focus on IR adoption versus those that focus on IR quality, with a legitimacy- and stakeholder-theory-based framework. This differentiation is crucial, to stress the challenges of greenwashing policies and information overload. Here, in contrast to former literature reviews on IR, we provide new insights into this emerging research topic and concentrate on archival IR research. We are also interested in recent moderator- and mediator analysis in archival IR research since the business case argument for IR may require a specific environment, in addition to the main variables we have included. We likewise give a detailed overview of included variables and proxies and compare their main statistical effects. Our literature review demonstrates that (1) board composition and (2) stakeholder pressure positively influence IR quality; whereas (3) (non) financial performance leads to increased IR adoption and quality. We also find that both IR adoption and IR quality are linked with positive consequences on firm valuation, as they lead to higher total performance measures. Last but not least, this analysis includes useful recommendations for future IR research.

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Section: Total Performance Measuresmentioning

confidence: 99%

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Velte

2021

J Manag Gov

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“…This change in companies and their commitment to the demands of interest groups has increased sustainability reports. Scholars who have decided to investigate the subject contribute to the scientific field in question [24].…”

Section: Discussionmentioning

confidence: 99%

Mapping the Knowledge of CSR and Sustainability

et al. 2021

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This paper focuses on two concepts frequently used and studied by researchers: corporate social responsibility (CSR) and sustainability. In recent decades, many authors have questioned the relevance and connection between the two topics. A bibliometric analysis will be carried out with SciMAT over the period 2003–2021, to understand the evolution and relationship of the aforementioned terms, but also to show the relevance of the link between the different clusters, and to observe the breakdown of the driving themes over the period 2003–2021. The final purpose is to draw conclusions and indicate possible trends that will drive the path of CSR and sustainability, thus increasing scientific knowledge. The results show that the number of articles related to CSR and sustainability is steadily increasing and that the main driving themes have been CSR, sustainability and environment. Furthermore, a link between CSR, sustainability and business has been found in the analysis of the different thematic networks. The future direction of the research could be marked by a further development of the new driving themes, among which stakeholder focus and branding image stand out.

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“…[36,49] found that there is growing utilization of integrated reporting in South Africa and Sri Lanka, but both studies suggested that there are concerns with respect to the content and quality of these reports. On the one hand, [3,50,51] found evidence of a significant and positive effect between revealed information in integrated reporting and financial performance. On the other hand, [52], using data from 35 countries, found that revealed information by integrated reporting reduces agency costs and problems.…”

Section: Nowadaysmentioning

confidence: 99%

Integrated Reporting as an Academic Research Concept in the Area of Business

et al. 2021

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Recent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the international discussion on integrated reporting by carrying out a structured review of the literature, highlighting previous research.

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The relationship between integrated reporting and corporate environmental performance: A green trial

Cited by 63 publications

References 103 publications

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Mapping the Knowledge of CSR and Sustainability

Integrated Reporting as an Academic Research Concept in the Area of Business

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