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2. Knowledge-based circular economics model for sustainable competitiveness: framework development and analysis. (2025). Luu, Thanh ; Chromjakov, Felicita.
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3. Environmental, social, and governance reporting adoption factors for sustainable development at the country level. (2025). Shri, Charu ; Saini, Neha.
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4. ESG and firm operational efficiency: evidence from Chinese listed companies. (2025). Wang, Bin ; Shi, Xueqin ; Cheng, Xiaoqiang ; Wei, Chenchen.
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5. Nonlinear impact of economic policy uncertainty on corporate ESG performance: Regional, industrial and managerial perspectives. (2025). Li, Xiuling ; Wang, Chen ; Ma, Jia.
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6. Does real earnings management affect a firms environmental, social, and governance (ESG), financial performance, and total value? A moderated mediation analysis. (2024). Habib, Ahmed Mohamed.
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7. The Influence of Sustainability Reporting in Enhancing Firm Value. (2024). Amin, Hod ; Kadri, Mohd Halim ; Raja, Raja Adzrin.
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8. ESG performance and green innovation in commercial banks: Evidence from China. (2024). Wang, Qiliang ; Li, Yang ; Zhang, Yingchun.
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9. Research in the greenwashing field: concepts, theories, and potential impacts on economic and social value. (2024). Bernini, Francesca ; la Rosa, Fabio.
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10. Unlocking the Path to Sustainability: A Hierarchical Model for Understanding Corporate Barriers to ESG Reporting Adoption. (2024). Arora, Hitesh ; Saini, Neha.
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11. Does green finance promote green transformation of the real economy?. (2024). Li, Zhe ; Zhang, Yudong ; Wei, Xiaobei ; Hua, Mingzhong.
    In: Research in International Business and Finance.
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12. Market competition and ESG performance-based on the mediating role of board independence. (2024). Liu, Yunuo ; Ling, Yixin ; Tan, Haoyu ; Huang, Yan ; Shi, Dinghao ; Tu, Yongqian.
    In: International Review of Financial Analysis.
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13. Disruptive business value models in the digital era. (2023). Sewpersadh, Navitha Singh.
    In: Journal of Innovation and Entrepreneurship.
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    RePEc:bla:ausact:v:34:y:2024:i:2:p:101-132.

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11. Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past. (2023). Baldissera, Annalisa.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:30:y:2023:i:5:p:2385-2405.

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12. Does the combination of sustainable business model patterns lead to truly sustainable business models? Critical analysis of existing frameworks and extensions. (2023). Abdelkafi, Nizar ; Pero, Margherita ; Xu, Jinou ; Ciccullo, Federica ; Masi, Antonio.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:93:y:2023:i:4:d:10.1007_s11573-023-01140-0.

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13. Financial Performance and Gender Diversity: The Moderating and Mediating Effect of CSR Disclosure and Expenditure of Listed Firms in India. (2023). Mallikarjunappa, T ; Oware, Kofi Mintah.
    In: Vision.
    RePEc:sae:vision:v:27:y:2023:i:2:p:243-255.

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14. Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal. (2023). Montenegro, Tania Menezes ; Menezes, Carlos ; Silva, Ana Paula ; Fontes, Alexandra.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:20:p:15121-:d:1264398.

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15. Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption. (2023). Rasul, Razha ; Isiksal, Aliya Zhakanova ; Abdullah, Hariem.
    In: Journal of Financial Reporting and Accounting.
    RePEc:eme:jfrapp:jfra-04-2022-0147.

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16. Diffusion of integrated reporting, insights and potential avenues for future research. (2023). Shamsuddin, Abul ; Bose, Sudipta ; Hossain, Amir.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:2:p:2503-2555.

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17. 12 years of integrated reporting: A review of research. (2023). Kumarasinghe, Sriyalatha ; Pandey, Rakesh ; Jayasiri, Nuradhi Kalpani.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:2:p:2187-2243.

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18. Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters. (2022). Charifzadeh, Michel ; Leukhardt, Luca ; Diefenbach, Fabian.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:5:p:1482-1494.

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19. Readability of integrated reports: Evidence from worldwide adopters. (2022). Minutiello, Valentina ; Tettamanzi, Patrizia ; Raimo, Nicola ; Vitolla, Filippo ; Marrone, Arcangelo.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:3:p:524-534.

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20. The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firms competitive advantage. (2022). Saleh, Norman Mohd ; Rabaya, Abdullah Jihad.
    In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
    RePEc:spr:endesu:v:24:y:2022:i:2:d:10.1007_s10668-021-01519-5.

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21. Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic. (2022). Prather-Kinsey, Jenice ; Ho-Tan-Phat Phan, ; de Luca, Francesco.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:19:y:2022:i:3:d:10.1057_s41310-022-00145-5.

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22. How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. (2022). Lakhal, Faten ; Benkraiem, Ramzi ; ben Saad, Itidel.
    In: Post-Print.
    RePEc:hal:journl:hal-03545070.

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23. Does Innovation Spur Integrated Reporting?. (2022). Pinto, Ricardo ; Loureno, Isabel ; Simes, Ana.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2022:i:1:p:657-:d:1020210.

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24. Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept. (2022). Solyannikova, Svetlana ; Mukhanova, Natalya ; Bogataya, Irina ; Evstafyeva, Elena ; Korsakova, Ekaterina ; Lavrov, Denis.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:4:p:2300-:d:751973.

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25. How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. (2022). Benkraiem, Ramzi ; ben Saad, Itidel ; Lakhal, Faten.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000707.

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26. From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods. (2022). Tan, Rebecca ; Thoradeniya, Prabanga ; Lee, Janet ; Ferreira, Aldonio.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000470.

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27. Corporate social responsibility, intrinsic religiosity, and investment decisions. (2022). Pan, Peipei ; Patel, Chris ; Shahid, Ahmad Usman.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:34:y:2022:i:c:s221463502200017x.

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28. Talking is Silver, Doing is Gold? – The Influence of Corporate Social Responsibility on Corporate Financial Performance. (2021). Roth, Victoria.
    In: Junior Management Science (JUMS).
    RePEc:zbw:jumsac:294966.

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29. The reporting of sustainable development goals: is the integrated approach the missing link?. (2021). Beretta, Valentina ; Trucco, Sara ; Demartini, Maria Chiara.
    In: SN Business & Economics.
    RePEc:spr:snbeco:v:1:y:2021:i:2:d:10.1007_s43546-021-00046-9.

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30. Capital structure and firm performance: evidence of Germany under IFRS adoption. (2021). Türsoy, Turgut ; Abdullah, Hariem ; Tursoy, Turgut.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:15:y:2021:i:2:d:10.1007_s11846-019-00344-5.

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31. Credibility-enhancing mechanisms, other than external assurance, in integrated reporting. (2021). Richard, Geneve ; Odendaal, Elza.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:25:y:2021:i:1:d:10.1007_s10997-020-09509-x.

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32. Mapping Global Research on International Financial Reporting Standards: A Scientometric Review. (2021). Pasko, Oleh ; Tkal, Yarmila ; Hordiyenko, Mykola ; Chen, Fuli ; Abraham, Yulia.
    In: International Journal of Financial Research.
    RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:116-134.

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33. Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry. (2021). Santis, Serena ; Bianchi, Michela.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:15:y:2021:i:11:p:62.

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34. Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco. (2021). Branco, Manuel ; Raimundini, Simone Leticia ; Neumann, Marguit ; Favato, Kelli Juliane ; Nogueira, Daniel Ramos.
    In: JRFM.
    RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:245-:d:566836.

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35. Management of environmental and social risks and topics in the banking sector - An empirical investigation. (2021). Laun, Ute ; Hummel, Katrin ; Krauss, Annette.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:53:y:2021:i:1:s089083892030041x.

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36. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. (2021). Pizzi, Simone ; Rosati, Francesco ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:1:p:404-421.

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37. Corporate social responsibility and financial statement comparability: Evidence from China. (2020). Zhang, Zhichao ; Xu, Luying ; Wang, Fangjun.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:3:p:1375-1394.

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38. The Effect of International Financial Reporting Standards on the Association between Foreign Direct Investment and Economic Growth: Evidence from Selected Countries in Africa. (2020). Gu, Shuibin ; Prah, Gigamon Joseph.
    In: Journal of Accounting, Business and Finance Research.
    RePEc:spi:joabfr:2020:p:21-29.

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39. Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?. (2020). Mkhize, Msizi ; Maama, Haruna.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:17:y:2020:i:4:d:10.1057_s41310-020-00092-z.

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40. A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. (2020). Maroun, Warren.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:161:y:2020:i:1:d:10.1007_s10551-018-3909-z.

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41. Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs. (2020). Izzo, Maria Federica ; Grana, Fabrizio ; Strologo, Alberto Dello.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:14:p:5545-:d:382384.

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42. Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?. (2020). Cisi, Maurizio ; Corazza, Laura ; Centrone, Francesca Alice.
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2020-002001.

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43. A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council. (2020). Abhayawansa, Subhash ; Rea, Michele Antonio ; la Torre, Matteo ; Dumay, John.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919300599.

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44. Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value. (2020). Charifzadeh, Michel ; Diefenbach, Fabian ; Wahl, Annika.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:6:p:2542-2556.

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45. The role of the national institutional environment in IFRS convergence: a new approach. (2020). Cao, June ; Patel, Chris.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:60:y:2020:i:4:p:3367-3406.

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46. Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Baker, Max ; Andrew, Jane.
    In: Abacus.
    RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65.

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47. Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. (2019). Hussain, Nazim ; Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Ruizbarbadillo, Emiliano.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:26:y:2019:i:4:p:832-848.

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48. Integrated reporting: boon or bane? A review of empirical research on its determinants and implications. (2019). Schreck, Philipp ; Kannenberg, Linda.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:89:y:2019:i:5:d:10.1007_s11573-018-0922-8.

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49. Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain. (2019). Ugarte, Jose Vicente ; Gomez-Bezares, Fernando ; Goicoechea, Estibaliz.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:3:p:713-:d:201831.

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50. The determinants of companies’ levels of integration: Does one size fit all?. (2019). Starita, Maria Grazia ; Pereira, John ; Malafronte, Irma ; Busco, Cristiano.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:3:p:277-298.

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51. Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance. (2019). Dumitru, Madalina ; Gue, Raluca Gina ; Mangiuc, Drago Marian ; Circa, Cristina ; Alman, Alina.
    In: The AMFITEATRU ECONOMIC journal.
    RePEc:aes:amfeco:v:21:y:2019:i:52:p:572.

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52. Integrated Reporting Quality: An Empirical Analysis. (2018). Songini, Lucrezia ; Bavagnoli, Francesco ; Pistoni, Anna.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:25:y:2018:i:4:p:489-507.

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53. Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. (2018). Bisogno, Marco ; Santis, Serena ; Bianchi, Michela ; Incollingo, Alberto.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2018:i:1:p:62-:d:192618.

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54. CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports. (2018). Garcia-Benau, Maria-Antonia ; Correa-Garcia, Jaime-Andres ; Garcia-Meca, Emma.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:5:p:1602-:d:146733.

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55. Integrated reporting decision usefulness: Mainstream equity market views. (2018). Tsalavoutas, Ioannis ; Slack, Richard.
    In: Accounting forum.
    RePEc:eee:accfor:v:42:y:2018:i:2:p:184-198.

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