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Social and Environmental Accountability Journal Volume 35, 2015 - Issue 1
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Articles

Entitlements and Time: Integrated Reporting's Double-edged Agenda

Dale TweedieInternational Governance and Performance Research Centre, Macquarie University, Sydney, AustraliaCorrespondence[email protected]
&
Nonna Martinov-BennieInternational Governance and Performance Research Centre, Macquarie University, Sydney, Australia
Pages 49-61 | Published online: 02 Feb 2015

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Neelam Setia, Subhash Abhayawansa & Mahesh Joshi. (2022) In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework. Accounting in Europe 19:3, pages 423-448.
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Michelle Rodrigue & Helen Tregidga. (2021) Editorial 2021: Reflections on Vision and Perseverance. Social and Environmental Accountability Journal 41:3, pages 139-149.
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Shelly Herbert & Mark Graham. (2021) Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports. South African Journal of Accounting Research 35:1, pages 42-68.
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Matias Laine, Matthew Scobie, Matthew Sorola & Helen Tregidga. (2020) Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond. Social and Environmental Accountability Journal 40:1, pages 1-23.
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Olayinka Moses, FJ Mohaimen & Mofoluwaso Emmanuel. (2020) A Meta-Review of SEAJ: The Past and Projections for 2020 and Beyond. Social and Environmental Accountability Journal 40:1, pages 24-41.
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Leonardo Rinaldi. (2019) Accounting for Sustainability Governance: The Enabling Role of Social and Environmental Accountability Research. Social and Environmental Accountability Journal 39:1, pages 1-22.
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Monica Montecalvo, Federica Farneti & Charl de Villiers. (2018) The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management 38:5, pages 365-374.
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Dale Tweedie. (2018) Principles vs. Practice: A Review of Chief Value Officer: Accountants Can Save the Planet. Social and Environmental Accountability Journal 38:1, pages 97-98.
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Stephanie Perkiss & Dale Tweedie. (2017) Social Accounting into Action: Religion as ‘Moral Source’. Social and Environmental Accountability Journal 37:3, pages 174-189.
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Matias Laine & Carlos Larrinaga. (2016) Editorial. Social and Environmental Accountability Journal 36:3, pages 167-169.
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Articles from other publishers (61)

Warren Maroun, Dusan Ecim & Dannielle Cerbone. (2022) Refining integrated thinking. Sustainability Accounting, Management and Policy Journal 14:7, pages 1-25.
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Giulia Flamini, Federico Ceschel, Luca Gnan & Anh Vu Thi Van. 2023. Reshaping Performance Management for Sustainable Development. Reshaping Performance Management for Sustainable Development 89 109 .
Michele Bigoni & Sideeq Mohammed. (2023) Critique is unsustainable: A polemic. Critical Perspectives on Accounting 97, pages 102555.
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Dusan Ecim & Warren Maroun. (2022) A review of integrated thinking research in developed and developing economies. Journal of Accounting in Emerging Economies 13:3, pages 589-612.
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Lucrezia Songini, Anna Pistoni, Niccolò Comerio & Patrizia Tettamanzi. (2023) A decade of integrated reporting studies: state of the art and future research implications. Accounting, Auditing & Accountability Journal 36:9, pages 226-252.
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Cintia de Melo de Albuquerque Ribeiro, Marcelo Pereira Moraes, Alan Bandeira Pinheiro & Júlio Neto. (2023) Quality of integrated reports: evidence from Brazilian public universities. Social Responsibility Journal.
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Nuradhi Kalpani Jayasiri, Sriyalatha Kumarasinghe & Rakesh Pandey. (2022) 12 years of integrated reporting: A review of research. Accounting & Finance 63:2, pages 2187-2243.
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Inakshi Kapur, Pallavi Tyagi & Neha Zaidi. 2023. Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy. Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy 1 26 .
Taslima Nasreen, Ron Baker & Davar Rezania. (2023) Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings. Journal of Financial Reporting and Accounting.
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Girish Napaul & Dineshwar Ramdhony. 2023. Corporate Social Responsibility in Difficult Times. Corporate Social Responsibility in Difficult Times 171 195 .
Joanna Dyczkowska, Joanna Krasodomska & Fiona Robertson. (2022) The role of integrated reporting in communicating adherence to stakeholder capitalism principles during the COVID-19 pandemic. Meditari Accountancy Research 30:7, pages 147-184.
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Neelam Setia, Subhash Abhayawansa & Mahesh Joshi. 2022. Exploring the Latest Trends in Management Literature. Exploring the Latest Trends in Management Literature 185 206 .
Antonio Thomas & Giuseppe Scandurra. (2022) The journey toward the integrated reporting of Italian airport operators: Empirical evidence. Business Strategy and the Environment.
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Dale Tweedie. (2022) Inclusive capitalism as accounting ideology: The case of integrated reporting. Critical Perspectives on Accounting, pages 102482.
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Hammed Afolabi, Ronita Ram & Gunnar Rimmel. (2022) Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. Sustainability 14:9, pages 5517.
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Helen Tregidga & Matias Laine. (2022) On crisis and emergency: Is it time to rethink long-term environmental accounting?. Critical Perspectives on Accounting 82, pages 102311.
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Patrick Velte. 2022. Handbuch Controlling. Handbuch Controlling 1213 1231 .
Romilda Mazzotta, Diego Mazzitelli & Stefania Veltri. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 403 415 .
Brigitte de Graaff, Bert Steens & Kees Camfferman. (2021) Integrated reporting: Much ado about nothing?. FINANCIAL REPORTING:2, pages 119-160.
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Yaismir Adriana Rivera Arrubla. (2021) El papel de los organismos no estatales de estandarización en la formulación del Marco Internacional de Información Integrada. Cuadernos de Contabilidad 22, pages 1-21.
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Nicholas McGuigan, Ellen Haustein, Thomas Kern & Peter Lorson. (2020) Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking. Meditari Accountancy Research 29:4, pages 775-804.
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Olha Luhova & Tetiana Pisochenko. (2021) FORMATION OF INTEGRATED REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT. Baltic Journal of Economic Studies 7:2, pages 129-138.
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Patrick Velte. 2020. Praxishandbuch Controlling. Praxishandbuch Controlling 1 19 .
Stefania Veltri & Antonella Silvestri. (2020) The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. Business Strategy and the Environment 29:8, pages 3038-3054.
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Jukka Mähönen. (2020) Integrated Reporting and Sustainable Corporate Governance from European Perspective. Accounting, Economics, and Law: A Convivium 10:2.
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Egbert Willekes, Jan Jonker & Koos Wagensveld. (2020) De ‘Triple Depreciation Line’: een effectief wapen tegen greenwashing of een nieuwe accounting fata morgana?. Maandblad Voor Accountancy en Bedrijfseconomie 94:9/10, pages 391-401.
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Lucia Biondi, John Dumay & David Monciardini. (2020) Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?. Meditari Accountancy Research 28:5, pages 889-914.
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Jukka Mähönen. (2020) Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?. Sustainability 12:13, pages 5277.
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Matteo La Torre, John Dumay, Michele Antonio Rea & Subhash Abhayawansa. (2020) A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council. The British Accounting Review 52:2, pages 100836.
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Miriam Corrado & Paola Demartini. 2020. Accounting, Accountability and Society. Accounting, Accountability and Society 129 149 .
Cristiana BernardiCristiana Bernardi. 2020. Implementing Integrated Reporting. Implementing Integrated Reporting 1 11 .
Niccolò Comerio & Patrizia Tettamanzi. (2019) Systematic literature network analysis in accounting: A first application on integrated reporting research. FINANCIAL REPORTING:2, pages 73-95.
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Hugo Lebriez, Martin Esch, Andreas Wald & Rafael Heinzelmann. (2019) What does Integrated Reporting meanfor the value-relevance of environmental, social, and governmentalperformance?. Beta 33:2, pages 178-194.
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Catherine Le Roux & Marius Pretorius. (2019) Exploring the nexus between integrated reporting and sustainability embeddedness. Sustainability Accounting, Management and Policy Journal 10:5, pages 822-843.
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Colin Higgins, Wendy Stubbs, Dale Tweedie & Gregory McCallum. (2019) Journey or toolbox? Integrated reporting and processes of organisational change. Accounting, Auditing & Accountability Journal 32:6, pages 1662-1689.
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Christine Cooper, Michelle Rodrigue & Helen Tregidga. (2019) Special Issue: Critical perspectives on integrated reporting. Critical Perspectives on Accounting 62, pages I-II.
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Linda Kannenberg & Philipp Schreck. (2018) Integrated reporting: boon or bane? A review of empirical research on its determinants and implications. Journal of Business Economics 89:5, pages 515-567.
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Subhash Abhayawansa, James Guthrie & Cristiana Bernardi. (2019) Intellectual capital accounting in the age of integrated reporting: a commentary. Journal of Intellectual Capital 20:1, pages 2-10.
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Mara Del Baldo. 2019. Integrated Reporting. Integrated Reporting 95 121 .
Maria-Teresa Speziale. 2019. Integrated Reporting. Integrated Reporting 13 60 .
Miriam Corrado, Paola Demartini & John Dumay. 2019. Integrated Reporting. Integrated Reporting 199 217 .
Dale Tweedie. (2018) After Habermas: Applying Axel Honneth’s critical theory in accounting research. Critical Perspectives on Accounting 57, pages 39-55.
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Russell Craig, Rawiri Taonui, Susan Wild & Lũcia Lima Rodrigues. (2018) Accountability reporting objectives of Māori organizations. Pacific Accounting Review 30:4, pages 433-443.
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Thinh Hoang. 2018. Stakeholders, Governance and Responsibility. Stakeholders, Governance and Responsibility 47 69 .
Matthew Egan & Dale Tweedie. (2018) A “green” accountant is difficult to find. Accounting, Auditing & Accountability Journal 31:6, pages 1749-1773.
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Dale Tweedie, Christian Nielsen & Nonna Martinov-Bennie. (2018) The Business Model in Integrated Reporting: Evaluating Concept and Application. Australian Accounting Review 28:3, pages 405-420.
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Kuassi M. Charles Zinsou. (2018) Integrated or non-integrated reports: French listed companies at a crossroads?. Sustainability Accounting, Management and Policy Journal 9:3, pages 253-288.
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Gillian Maree Vesty, Chao Ren & Sophia Ji. (2018) Integrated reporting as a test of worth. Accounting, Auditing & Accountability Journal 31:5, pages 1406-1434.
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Delphine Gibassier, Michelle Rodrigue & Diane-Laure Arjaliès. (2018) “Integrated reporting is like God: no one has met Him, but everybody talks about Him”. Accounting, Auditing & Accountability Journal 31:5, pages 1349-1380.
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Leonardo Rinaldi, Jeffrey Unerman & Charl de Villiers. (2018) Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal 31:5, pages 1294-1318.
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Alsu Ahmetshina, Roza Kaspina & Linar Molotov. 2018. The Impact of Globalization on International Finance and Accounting. The Impact of Globalization on International Finance and Accounting 403 409 .
Antonella Silvestri, Stefania Veltri, Andrea Venturelli & Saverio Petruzzelli. (2017) A research template to evaluate the degree of accountability of integrated reporting: a case study. Meditari Accountancy Research 25:4, pages 675-704.
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John Dumay, Cristiana Bernardi, James Guthrie & Matteo La Torre. (2017) Barriers to implementing the International Integrated Reporting Framework. Meditari Accountancy Research 25:4, pages 461-480.
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Patrick Velte & Martin Stawinoga. (2016) Integrated reporting: The current state of empirical research, limitations and future research implications. Journal of Management Control 28:3, pages 275-320.
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Tianyuan Feng, Lorne Cummings & Dale Tweedie. (2017) Exploring integrated thinking in integrated reporting – an exploratory study in Australia. Journal of Intellectual Capital 18:2, pages 330-353.
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Yaismir Adriana Rivera-Arrubla, Ana Zorio-Grima & María A. García-Benau. (2017) Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal 13:1, pages 155-176.
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Chiara Mio, Fasan Marco & Rubens Pauluzzo. (2016) Internal application of IR principles: Generali's Internal Integrated Reporting. Journal of Cleaner Production 139, pages 204-218.
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Abdifatah Ahmed Haji & Mutalib Anifowose. (2016) Audit committee and integrated reporting practice: does internal assurance matter?. Managerial Auditing Journal 31:8/9, pages 915-948.
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Neelam Setia, Subhash Abhayawansa, Mahesh Joshi & Anh Vu Huynh. (2015) Integrated reporting in South Africa: some initial evidence. Sustainability Accounting, Management and Policy Journal 6:3, pages 397-424.
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Brigitte de Graaff, H. B. A. Steens & Kees Camfferman. (2019) Integrated Reporting: Much Ado About Nothing?. SSRN Electronic Journal.
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