The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Explanatory Factors of Integrated Sustainability and Financial Reporting
Abstract
The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, corporate governance and contribution to developing sustainability. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating stakeholder engagement. This paper examines the validity of the hypotheses of the theories of agency and of signalling, and analyses the political costs and those borne by owners in voluntarily developing this new type of business document. More specifically, in order to determine their prevalence among the suggested reasons for these paradigms, we analyse the effect of industry concentration, together with other factors, in the development of integrated reporting. The analysis of a non‐balanced sample of 1590 international companies for the years 2008–2010, in which a logistic regression methodology is applied to panel data, reveals the negative impact of industry concentration on the development of a more pluralist report, simultaneously taking into account stakeholders, sustainability and the long‐term viewpoint, as well as questions of responsible investment, business ethics and transparency. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment
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Cites
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have
Myers, S., & Majluf, N. (1984) · doi:10.3386/w1396 · Cited by 6,745
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Towards a Positive Theory of the Determination of Accounting Standards.
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Cited by
Integrated Reporting and internal mechanisms of change
Stubbs, W., & Higgins, C. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
How global is international CSR research? Insights and recommendations from a systematic review
Pisani, N., Kourula, A., Kolk, A., & Meijer, R. (2017) · Journal of World Business · doi:10.1016/j.jwb.2017.05.003 · Cited by 428
Velte, P., & Stawinoga, M. (2017) · Journal of Management Control · doi:10.1007/s00187-016-0235-4 · Cited by 316
Reimsbach, D., Hahn, R., & Gürtürk, A. (2018) · European Accounting Review · doi:10.1080/09638180.2016.1273787 · Cited by 304
Metadata
- Authors
- Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2012-12-10
- Volume
- 23
- Issue
- 1
- Pages
- 56-72
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W1811737281
- Cited by
- 487
- References
- 5
- FWCI
- 22.96
- Type
- journal article
- Language
- en
- Open access
- closed
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- Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting. Business Strategy and the Environment. https://doi.org/10.1002/bse.1765
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