Cite

Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227-245.10.1108/14691931311323869Search in Google Scholar

Adams, S., & Simnett, R. (2011). Integrated Reporting: An opportunity for Australia’s not-for-profit sector. Australian Accounting Review, 21(3), 292-301.10.1111/j.1835-2561.2011.00143.xSearch in Google Scholar

Adams, S., & Simnett, R. (2011). Integrated Reporting: An opportunity for Australia’s not-for-profit sector. Australian Accounting Review, 21(3), 292-301.10.1111/j.1835-2561.2011.00143.xSearch in Google Scholar

Alvani, M. (2008). Public management (32th ed.). Tehran: Ney publication.Search in Google Scholar

Araya, H. M. B., Mas, E. S., & Garrido, F. P. (2014). Sustainability reporting in European cooperative banks: An exploratory analysis. In REVESCO. Revista de Estudios Cooperativos (Vol. 115, pp. 30-56). Universidad Complutense de Madrid.Search in Google Scholar

Bartocci, L., & Picciaia, F. (2013). Towards integrated reporting in the public sector. In Integrated Reporting (pp. 191-204). Springer, Cham.10.1007/978-3-319-02168-3_12Search in Google Scholar

Buys, P., & Van Niekerk, E. (2014). The South African financial services industry’s integrated reporting compliance with the global reporting initiative framework.Search in Google Scholar

Castelo Branco, M., & Lima Rodrigues, L. (2006). Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corporate Communications: An International Journal, 11(3), 232-248.10.1108/13563280610680821Search in Google Scholar

Del Baldo, M. (2015). Is it time for integrated reporting in small and medium-sized enterprises? Reflections on an Italian experience. In Corporate Social Responsibility and Governance (pp. 183-209). Springer, Cham.10.1007/978-3-319-10909-1_9Search in Google Scholar

Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016, September). Integrated reporting: a structured literature review. In Accounting Forum (Vol. 40, No. 3, pp. 166-185). Elsevier.10.1016/j.accfor.2016.06.001Search in Google Scholar

Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. John Wiley & Sons.Search in Google Scholar

EU Commission. 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; EU Commission: Brussels, Belgium, 2014; pp. 1–9.Search in Google Scholar

Fortis, Z., Maon, F., Frooman, J., & Reiner, G. (2016). Unknown knowns and known unknowns: Framing the role of organizational learning in corporate social responsibility development. International Journal of Management Reviews, 20(2), 277-300.10.1111/ijmr.12130Search in Google Scholar

Gherardi, S., & Nicolini, D. (2002). Learning in a constellation of interconnected. Journal of Management Studies, 39(4), 419-436.10.1111/1467-6486.t01-1-00298Search in 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), 404-42810.1108/IJPSM-04-2015-0064Search in Google Scholar

Guthrie, J., Manes-Rossi, F., &Levy Orelli, R. (2017). Integrated reporting and integrated thinking in Italian public sector organizations. Meditari Accounting Research, 25(4), 553-573.10.1108/MEDAR-06-2017-0155Search in Google Scholar

Incollingo, A., & Bianchi, M. (2016). The connectivity of information in integrated reporting. Empirical evidence from international context. Financial Reporting.10.3280/FR2016-002003Search in Google Scholar

Integrated Reporting. International Integrated Reporting Framework. 2013. Available online: www.integratedreporting.org/resource/international-ir-framework/ (accessed on 23 January 2018).Search in Google Scholar

Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299-316.10.1002/bse.740Search in Google Scholar

Jeucken, M. (2010). Sustainable finance and banking: The financial sector and the future of the planet. Routledge.10.4324/9781849776264Search in Google Scholar

Katsikas, E., Rossi, F. M., & Orelli, R. L. (2016). Towards Integrated Reporting: Accounting Change in the Public Sector. Springer10.1007/978-3-319-47235-5Search in Google Scholar

Kılıç, M., & Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research.10.1108/MEDAR-04-2017-0138Search in Google Scholar

Krasodomska, J. (2015). CSR disclosures in the banking industry. Empirical evidence from Poland. Social Responsibility Journal, 11(3), 406-423.10.1108/SRJ-02-2013-0019Search in Google Scholar

Krippendorff K. (1980), Content analysis: An introduction to its methodology, The Sage CommText Series, Sage, Beverly Hills, CA.Search in Google Scholar

Laughlin, R.C. (1991), Environmental disturbances and organizational transitions and transformations: Some alternative models. Organization Studies, 12(2), 209-232.10.1177/017084069101200203Search in Google Scholar

Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387-404.10.1016/j.bar.2006.05.002Search in Google Scholar

Lodhia, S. (2015). Exploring the transition to integrated reporting through a practice lens: an Australian customer owned bank perspective. Journal of Business Ethics, 129(3), 585-598.10.1007/s10551-014-2194-8Search in Google Scholar

Kuabara, P. S.S., & Takahashi, A. R.W. (2017). Organizational learning, practices of diversity, and ceremonialism: a study proposal in the multinational’s context. Revista de Administracao Mackenzie, 18(5), 169-201.10.1590/1678-69712017/administracao.v18n5p169-201Search in Google Scholar

Marx, B., & Mohammadali-Haji, A. (2014). Emerging trends in reporting: an analysis of integrated reporting practices by South African top 40 listed companies. Journal of Economic and Financial Sciences, 7(1), 231-250.10.4102/jef.v7i1.138Search in Google Scholar

Matuszak, Ł., & Różańska, E. (2017). CSR Disclosures in Listed Banks-Current State and Future Perspective. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, (478 Finanse i rachunkowość na rzecz zrównoważonego rozwoju-edukacja, etyka, innowacje. Finanse), 311-323.10.15611/pn.2017.478.29Search in Google Scholar

Mayo, A. (1994). The power of learning: a guide to gaining competitive advantage, IPD, House, LondonSearch in Google Scholar

Mio, C. (Ed.). (2016). Integrated Reporting: A New Accounting Disclosure. Springer.10.1057/978-1-137-55149-8Search in Google Scholar

Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reportsa. Accounting, organizations and society, 23(3), 265-282.10.1016/S0361-3682(97)00008-1Search in 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), 155-176.10.1108/SRJ-02-2016-0033Search in Google Scholar

Saadat, V., & Saadat, Z. (2016). Organizational learning as a key role of organizational success. Social and Behavioral Sciences, 230(2016), 219-225.10.1016/j.sbspro.2016.09.028Search in Google Scholar

Setia, N., Abhayawansa, S., Joshi, M., & Huynh, A. V. (2015). Integrated reporting in South Africa: some initial evidence. Sustainability Accounting, Management and Policy Journal, 6(3), 397-424.10.1108/SAMPJ-03-2014-0018Search in Google Scholar

Siebehuner, B., & Arnold, M. (2007). Organizational learning to manage sustainable development. Business Strategy and Environment 16, 339-353.10.1002/bse.579Search in 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), 1319.10.3390/su9081319Search in Google Scholar

Stubbs, W., & Higgins, C. (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27(7), 1068-1089.10.1108/AAAJ-03-2013-1279Search in Google Scholar

Tsang, E. W. (1998). A longitudinal study of corporate social reporting in Singapore: The case of the banking, food and beverages and hotel industries. Accounting, Auditing & Accountability Journal, 11(5), 624-635.10.1108/09513579810239873Search in Google Scholar

Unerman, J. (2000). Methodological issues-Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, 13(5), 667-681.10.1108/09513570010353756Search in Google Scholar

Venturelli, A., Caputo, F., Cosma, S., Leopizzi, R., & Pizzi, S. (2017). Directive 2014/95/EU: Are Italian Companies Already Compliant?. Sustainability, 9(8), 138510.3390/su9081385Search in Google Scholar

Weber, R. P. (1990). Basic content analysis (No. 49). Sage.10.4135/9781412983488Search in Google Scholar

Wild, S., & van Staden, C. (2013, July). Integrated reporting: initial analysis of early reporters–an institutional theory approach. In 7th Asia Pacific Interdisciplinary Accounting Research Conference (pp. 26-28).Search in Google Scholar

eISSN:
2558-9652
Language:
English