The DOI matches its Crossref record; 8 of the 8 references it cites were found in a registry or an index.
Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing
Open accessAbstract
Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information acquisition, evaluation, and weighting, this experimental study investigated how the choice of reporting format interacts with the voluntary assurance of sustainability information. The results from a sample of professional investors underline the important role of assurance in the context of voluntary disclosure and illustrate the relevant interaction with the reporting format. Assurance of sustainability information positively affected professional investors’ evaluation of a firm’s sustainability performance, resulted in a higher weighting of this information, and led to higher investment-related judgments. However, this assurance effect was weaker in the case of integrated reporting compared to separate reporting. We attribute this effect to a cognitive bias in decision-making when assured financial performance and non-assured sustainability performance are presented in the same report.
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Cites
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Signaling Theory: A Review and Assessment
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011) · Journal of Management · doi:10.1177/0149206310388419 · Cited by 6,735
A framework for studying the neurobiology of value-based decision making
Rangel, A., Camerer, C., & Montague, P. R. (2008) · Nature Reviews Neuroscience · doi:10.1038/nrn2357 · Cited by 2,184
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
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Self-citationThe Means and End of Greenwash
Lyon, T. P., & Montgomery, A. W. (2015) · Organization & Environment · doi:10.1177/1086026615575332 · Cited by 1,636 · cited 2×
“This is especially relevant in the case of positive sustainability information, which is generally prone to greenwashing allegations (Lyon & Montgomery, 2015).”
BackgroundMethodThe Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions
Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50738 · Cited by 317
Cited by
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Rinaldi, L., Unerman, J., & de Villiers, C. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2018-3446 · Cited by 282
Michelon, G., Patten, D. M., & Romi, A. M. (2019) · European Accounting Review · doi:10.1080/09638180.2018.1469424 · Cited by 204
Meißner, M., & Oll, J. (2019) · Organizational Research Methods · doi:10.1177/1094428117744882 · Cited by 131
Baier, C., Göttsche, M., Hellmann, A., & Schiemann, F. (2022) · Journal of Business Ethics · doi:10.1007/s10551-020-04719-7 · Cited by 61
Metadata
- Authors
- Reimsbach, D., Hahn, R., & Gürtürk, A.
- Venue
- European Accounting Review
- Publisher
- Informa UK Limited
- Published
- 2017-01-12
- Volume
- 27
- Issue
- 3
- Pages
- 559-581
- ISSN
- 0963-8180 (ISSN-L)
- 1468-4497
- OpenAlex
- W2576601439
- Cited by
- 304
- References
- 8
- FWCI
- 45.82
- Type
- journal article
- Language
- en
- Open access
- bronze
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- Reimsbach, D., Hahn, R., & Gürtürk, A. (2018). Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. European Accounting Review. https://doi.org/10.1080/09638180.2016.1273787
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
