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Constructs for Assessing Integrated Reports—Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance

https://doi.org/10.3390/su14127206
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?
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Integrated reporting and capital markets in an international setting: The role of financial analysts
inferredcites →https://doi.org/10.1002/bse.2467openalex-snapshot
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?
inferredcites →https://doi.org/10.1002/bse.2519openalex-snapshot
Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value
inferredcites →https://doi.org/10.1002/bse.2566openalex-snapshot
The contagion effect of environmental violations: The case of Dieselgate in Germany
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Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach
inferredcites →https://doi.org/10.1002/csr.1474openalex-snapshot
Integrated Reporting Quality: An Empirical Analysis
inferredcites →https://doi.org/10.1002/csr.1734openalex-snapshot
Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review
inferredcites →https://doi.org/10.1002/csr.175openalex-snapshot
Corporate environmental disclosures about the effects of climate change
inferredcites →https://doi.org/10.1002/csr.1965openalex-snapshot
Does it pay off? Integrated reporting and cost of debt: European evidence
inferredcites →https://doi.org/10.1002/csr.2152openalex-snapshot
Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types
inferredcites →https://doi.org/10.1002/csr.2219openalex-snapshot
The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019
inferredcites →https://doi.org/10.1002/nml.21439openalex-snapshot
Challenges and boundaries in implementing social return on investment: An inquiry into its situational appropriateness
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The Transparent Supply Chain: from Resistance to Implementation at Nike and Levi-Strauss
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How Sustainability Ratings Might Deter ‘Greenwashing’: A Closer Look at Ethical Corporate Communication
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Do Non-socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation
inferredcites →https://doi.org/10.1007/s10551-014-2051-9openalex-snapshot
Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature
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The Normativity and Legitimacy of CSR Disclosure: Evidence from France
inferredcites →https://doi.org/10.1007/s10551-014-2423-1openalex-snapshot
In Pursuit of a ‘Single Source of Truth’: from Threatened Legitimacy to Integrated Reporting
inferredcites →https://doi.org/10.1007/s10551-015-2874-zopenalex-snapshot
Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis
inferredcites →https://doi.org/10.1007/s11142-020-09554-9openalex-snapshot
Machine Learning Improves Accounting: Discussion, Implementation and Research Opportunities
inferredcites →https://doi.org/10.1007/s11156-015-0536-yopenalex-snapshot
The association between integrated reporting and firm valuation
inferredcites →https://doi.org/10.1016/0361-3682(87)90001-8openalex-snapshot
The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis
inferredcites →https://doi.org/10.1016/j.accfor.2016.06.001openalex-snapshot
Integrated reporting: A structured literature review
inferredcites →https://doi.org/10.1016/j.aos.2006.09.010openalex-snapshot
Defining management accounting constructs: A methodological note on the risks of conceptual misspecification
inferredcites →https://doi.org/10.1016/j.aos.2007.05.003openalex-snapshot
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
inferredcites →https://doi.org/10.1016/j.cpa.2014.05.002openalex-snapshot
Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark
inferredcites →https://doi.org/10.1016/j.econmod.2015.09.019openalex-snapshot
Corporate social responsibility and financial performance: A non-linear and disaggregated approach
inferredcites →https://doi.org/10.1016/j.emj.2015.11.005openalex-snapshot
Managing sustainable development with management control systems: A literature review
inferredcites →https://doi.org/10.1016/j.jacceco.2015.03.001openalex-snapshot
Signaling through corporate accountability reporting
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2005.06.001openalex-snapshot
The impact of culture and governance on corporate social reporting
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2017.03.001openalex-snapshot
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
inferredcites →https://doi.org/10.1016/j.jclepro.2013.07.005openalex-snapshot
Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research
inferredcites →https://doi.org/10.1016/j.jclepro.2019.02.155openalex-snapshot
Disclosure quality under Integrated Reporting: A value relevance approach
inferredcites →https://doi.org/10.1016/j.jclepro.2019.04.379openalex-snapshot
Bidirectional effects between organizational sustainability disclosure and risk
inferredcites →https://doi.org/10.1016/j.jclepro.2021.127962openalex-snapshot
Corporate sustainability in the Nordic countries – The curvilinear effects on shareholder returns
inferredcites →https://doi.org/10.1016/j.scaman.2022.101196openalex-snapshot
The reputation costs of executive misconduct accusations: Evidence from the #MeToo movement
inferredcites →https://doi.org/10.1016/s0278-4254(02)00085-6openalex-snapshot
Environmental reporting management: a continental European perspective
inferredcites →https://doi.org/10.1016/s0361-3682(01)00027-7openalex-snapshot
Management control systems design within its organizational context: findings from contingency-based research and directions for the future
inferredcites →https://doi.org/10.1080/09638180.2016.1273787openalex-snapshot
Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing
inferredcites →https://doi.org/10.1080/09638180.2020.1805342openalex-snapshot
Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters
inferredcites →https://doi.org/10.1108/00251740910978340openalex-snapshot
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide
inferredcites →https://doi.org/10.1108/aaaj-04-2013-1309openalex-snapshot
Towards a legitimate compromise?
inferredcites →https://doi.org/10.1108/aaaj-06-2014-1736openalex-snapshot
Integrated Reporting: Insights, gaps and an agenda for future research
inferredcites →https://doi.org/10.1108/ccij-08-2014-0053openalex-snapshot
Integrated reporting with CSR practices
inferredcites →https://doi.org/10.1108/ebr-04-2013-0080openalex-snapshot
Corporate social responsibility and environmental reporting in controversial industries
inferredcites →https://doi.org/10.1108/ijopm-03-2015-0152openalex-snapshot
The effect of specialization on operational performance
inferredcites →https://doi.org/10.1108/jic-06-2016-0068openalex-snapshot
Exploring integrated thinking in integrated reporting – an exploratory study in Australia
inferredcites →https://doi.org/10.1108/medar-02-2014-0026openalex-snapshot
Early assessments of the gap between integrated reporting and current corporate reporting
inferredcites →https://doi.org/10.1108/medar-02-2017-0113openalex-snapshot
What does materiality mean to integrated reporting preparers? An empirical exploration
inferredcites →https://doi.org/10.1111/auar.12196openalex-snapshot
The Business Model in Integrated Reporting: Evaluating Concept and Application
inferredcites →https://doi.org/10.1111/j.1467-6281.2011.00330.xopenalex-snapshot
Environmental Reporting and its Relation to Corporate Environmental Performance
inferredcites →https://doi.org/10.1111/j.1467-6486.2009.00873.xopenalex-snapshot
Adopting Proactive Environmental Strategy: The Influence of Stakeholders and Firm Size
inferredcites →https://doi.org/10.1111/j.1467-6486.2012.01068.xopenalex-snapshot
How Corporate Social Responsibility Engagement Strategy Moderates the CSR–Financial Performance Relationship
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00598.xopenalex-snapshot
Voluntary Environmental Disclosures by Large UK Companies
inferredcites →https://doi.org/10.1111/j.1835-2561.2008.0036.xopenalex-snapshot
What Drives TBL Reporting: Good Governance or Threat to Legitimacy?
inferredcites →https://doi.org/10.1111/jacf.12123openalex-snapshot
Models of Best Practice in Integrated Reporting 2015
inferredcites →https://doi.org/10.1177/0007650311398784openalex-snapshot
Firm Size Matters: An Empirical Investigation of Organizational Size and Ownership on Sustainability-Related Behaviors
inferredcites →https://doi.org/10.1177/0007650315613120openalex-snapshot
Corporate Social Performance, Firm Size, and Organizational Visibility: Distinct and Joint Effects on Voluntary Sustainability Reporting
inferredcites →https://doi.org/10.1177/0149206309335188openalex-snapshot
The Challenge of Measuring Financial Impacts From Investments in Corporate Social Performance
inferredcites →https://doi.org/10.1177/1094428109335949openalex-snapshot
Construct Validation Using Computer-Aided Text Analysis (CATA)
inferredcites →https://doi.org/10.13140/rg.2.2.15871.94885openalex-snapshot
Chief Financial Officer Compensation and Corporate Sustainability
inferredcites →https://doi.org/10.19030/jabr.v30i3.8572openalex-snapshot
Can The Business Model Of Handelsbanken Be An Archetype For Small And Medium Sized Banks? A Comparative Case Study
inferredcites →https://doi.org/10.2307/2093199openalex-snapshot
A Formal Theory of Differentiation in Organizations
inferredcites →https://doi.org/10.2307/2393203openalex-snapshot
Assessing Construct Validity in Organizational Research
inferredcites →https://doi.org/10.2307/258807openalex-snapshot
The Organizational Taxonomy: Definition and Design
inferredcites →https://doi.org/10.2308/jmar-51440openalex-snapshot
Voluntary Corporate Social Responsibility Reporting: A Study of Early and Late Reporter Motivations and Outcomes
inferredcites →https://doi.org/10.3176/tr.2019.1.06openalex-snapshot
BUSINESS MODELS IN BANKING: A CLUSTER ANALYSIS USING ARCHIVAL DATA; pp. 79–107
inferredcites →https://doi.org/10.3390/admsci11020044openalex-snapshot
The Role of Top Managers in Implementing Corporate Sustainability—A Systematic Literature Review on Small and Medium-Sized Enterprises
inferredcites →https://doi.org/10.3390/su11082327openalex-snapshot
Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises
inferredcites →https://doi.org/10.3390/su12062520openalex-snapshot
Detecting Green-Washing or Substantial Organizational Communication: A Model for Testing Two-Way Interaction Between Risk and Sustainability Reporting
inferredcites →https://doi.org/10.3390/su132112299openalex-snapshot
The Relationship between CFO Compensation and Corporate Sustainability: An Empirical Examination of German Listed Firms
inferredcites →https://doi.org/10.69864/ijbsam.14-1.134openalex-snapshot
Value-based management in banking: The effects on shareholder returns

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4666809openalex-extracted
Integrated Reporting frameworks: A cross-sectional study of Danish business models
inferred← citeshttps://doi.org/10.1007/s11301-025-00507-7openalex-snapshot
How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda
inferred← citeshttps://doi.org/10.2139/ssrn.4886150openalex-snapshot
Institutional Ownership, Leadership and VBM Adoptions: Insights from Denmark
inferred← citeshttps://doi.org/10.3390/jrfm15080368openalex-snapshot
Earnings Less Risk-Free Interest Charge (ERIC) and Stock Returns—A Value-Based Management Perspective on ERIC’s Relative and Incremental Information Content
inferred← citeshttps://doi.org/10.47451/col-08-2022-023openalex-snapshot
ISSUE 23 (8) ACTUAL ISSUES OF MODERN SCIENCE
inferred← citeshttps://doi.org/10.47451/ecn2022-10-03openalex-snapshot
Stakeholders’ trust in the global performance information of companies applying integrated reporting: pros and cons
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