Corporate reporting metamorphosis: empirical findings from state-owned enterprises

References

• Adams, S., & Simnett, R. (2011). Integrated reporting: An opportunity for Australia's not-for-profit sector. Australian Accounting Review, 21(3), 292–301.
   Web of Science ®Google Scholar
• Ahmed Haji, A., & Anifowose, M. (2017). Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa. Journal of Intellectual Capital, 18(2), 373–399.
   Web of Science ®Google Scholar
• Bartocci, L., & Picciaia, F. (2013). Towards integrated reporting in the public sector. In Integrated reporting (pp. 191–204). Cham: Springer.
   Google Scholar
• Beck, C., Dumay, J., & Frost, G. (2017). In pursuit of a ‘single source of truth’: From threatened legitimacy to integrated reporting. Journal of Business Ethics, 141(1), 191–205.
   Web of Science ®Google Scholar
• Cormier, D., & Gordon, I. A. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing and Accountability Journal, 14(5), 587–617.
   Google Scholar
• De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067.
   Web of Science ®Google Scholar
• Dumay, J., & Hossain, M. A. (2018). Sustainability risk disclosure practices of listed companies in Australia. Australian Accounting Review, doi: 10.1111/auar.12240
   Web of Science ®Google Scholar
• EU Commission. (2014). Directive 2014/95/EU of the European parliament and the council of 22 october 2014 amending directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups (pp. 1–9). Brussels, Belgium: EU Commission.
   Google Scholar
• European Commission. (2017). Guidelines on non-financial reporting (methodology for reporting non-financial information) (2017/C 215/01). Brussels, Belgium: European Commission. Retrieved from www.ec.europa.eu/antitrafficking/sites/antitrafficking/files/guidelines_on_non-financial_reporting.pdf
   Google Scholar
• Greiling, D., & Grüb, B. (2014). Sustainability reporting in Austrian and German local public enterprises. Journal of Economic Policy Reform, 17(3), 209–223.
   Web of Science ®Google Scholar
• Greiling, D., Traxler, A. A., & Stötzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28(4/5), 404–428.
   Web of Science ®Google Scholar
• Grossi, G., Papenfuß, U., & Tremblay, M. S. (2015). Corporate governance and accountability of state-owned enterprises: relevance for science and society and interdisciplinary research perspectives. International Journal of Public Sector Management, 28(4/5), 274–285.
   Web of Science ®Google Scholar
• Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by Australian public sector organizations. Public Money and Management, 28(6), 361–366.
   Web of Science ®Google Scholar
• Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated reporting and integrated thinking in Italian public sector organizations. Meditari Accountancy Research, 25(4), 553–573.
   Web of Science ®Google Scholar
• IASB. (2010). Management commentary, practice statement. London: International Accounting Standards Board.
   Google Scholar
• International Integrated Reporting Committee, IIRC. (2013). The international IR framework. Retrieved from http://www.theiirc.org
   Google Scholar
• Katsikas, E., Manes-Rossi, F., & Orelli, R. (2017). Towards integrated reporting - accounting change in the public sector. Switzerland: Springer.
   Google Scholar
• Kılıç, M., & Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research, 26(2), 305–333.
   Web of Science ®Google Scholar
• Krippendorff, K. (1980). Content analysis: An introduction to its methodology. Sage, Beverly Hills, CA: The Sage CommText Series.
   Google Scholar
• Lai, A., Melloni, G., & Stacchezzini, R. (2016). Corporate sustainable development: is ‘integrated reporting’a legitimation strategy? Business Strategy and the Environment, 25(3), 165–177.
   Web of Science ®Google Scholar
• Lindblom, C. K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. In paper presented at the Critical perspectives on accounting conference. New York, NY.
   Google Scholar
• Manes-Rossi, F. (2018). Is integrated reporting a new challenge for public sector entities? African Journal of Business Management, 12(7), 172–187.
   Google Scholar
• Maroun, W. (2018). Modifying assurance practices to meet the needs of integrated reporting: The case for ‘interpretive assurance. Accounting, Auditing & Accountability Journal, 31(2), 400–427.
   Web of Science ®Google Scholar
• Melloni, G. (2015). Intellectual capital disclosure in integrated reporting: An impression management analysis. Journal of Intellectual Capital, 16(3), 661–680.
   Web of Science ®Google Scholar
• Melloni, G., Caglio, A., & Perego, P. (2017). Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports. Journal of Accounting and Public Policy, 36(3), 220–238.
   Web of Science ®Google Scholar
• Montecalvo, M., Farneti, F., & de Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management, 38(5), 365–374.
   Web of Science ®Google Scholar
• Moolman, J., Oberholzer, M., & Steyn, M. (2016). The effect of integrated reporting on integrated thinking between risk, opportunity and strategy and the disclosure of risks and opportunities. Southern African Business Review, 20(1), 600–627.
   Google Scholar
• OECD. (2015). OECD, Recommendation of the council on guidelines on corporate governance of state-owned enterprises, OECD/LEGAL/0414.
   Google Scholar
• Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management. Published online in Wiley Online Library (wileyonlinelibrary.com) DOI: 10.1002/csr.1474.
   PubMed Web of Science ®Google Scholar
• Rivera-Arrubla, Y. A., Zorio-Grima, A., & García-Benau, M. A. (2017). Integrated reports: Disclosure level and explanatory factors. Social Responsibility Journal, 13(1), 155–176.
   Web of Science ®Google Scholar
• Robertson, F. A., & Samy, M. (2015). Factors affecting the diffusion of integrated reporting–a UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal, 6(2), 190–223.
   Web of Science ®Google Scholar
• Simnett, R., & Huggins, A. L. (2015). Integrated reporting and assurance: Where can research add value? Sustainability Accounting, Management and Policy Journal, 6(1), 29–53.
   Web of Science ®Google Scholar
• Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937–967.
   Web of Science ®Google Scholar
• Sofian, I., & Dumitru, M. (2017). The compliance of the integrated reports issued by European financial companies with the international integrated reporting framework. Sustainability, 9(8), 1–16.
   Web of Science ®Google Scholar
• Steyn, M. (2014). Senior executives’ perspectives of integrated reporting regulatory regimes as a mechanism for advancing sustainability in South African listed companies. Southern African Business Review, 18(3), 142–174.
   Google Scholar
• Tiron-Tudor, A., & Ciolomic , I. A. (2018). Global Encyclopedia of Public Administration, Public Policy, and Governance. In A. Farazmand (Ed.), State owned entreprises. Springer International Publishing.
   Google Scholar
• Wettenhall, R. (2004). Let us explore the common ground: agencies, public corporations and regulatory commissions. Society and Economy, 26(2–3), 263–293.
   Google Scholar
• Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market? Abacus, 53(1), 94–132.
   Web of Science ®Google Scholar