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Exploring the Implications of Integrated Reporting for Social Investment (Disclosures)

References

  • Adams, C. A., B. Potter, P. J. Singh, and J. York. 2016. “Exploring the implications of integrated reporting for social investment (disclosures).” The British Accounting Review 48(3): 283–296. doi: 10.1016/j.bar.2016.05.002
  • Eccles, R. G., and G. Serafeim. 2011. “Accelerating the Adoption of Integrated Reporting.” In CSR Index, edited by F. de Leo, and M. Vollbracht. Hong Kong: InnoVatio Publishing Ltd.
  • Hahn, R., and M. Kühnen. 2013. “Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research.” Journal of Cleaner Production 59: 5–21. doi: 10.1016/j.jclepro.2013.07.005
  • Jensen, J. C., and N. Berg. 2012. “Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach.” Business Strategy and the Environment 21 (5): 299–316. doi: 10.1002/bse.740
  • KPMG. 2015. KPMG International Survey of Corporate Responsibility Reporting 2015.

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