In almost ten years, a lot of research has been developed to investigate Integrated Reporting (IR), and some theories have been adopted to interpret and guide studies. The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied.

Theories in Integrated Reporting and Non-financial Information Research

Mancini, Daniela
;
2022-01-01

Abstract

In almost ten years, a lot of research has been developed to investigate Integrated Reporting (IR), and some theories have been adopted to interpret and guide studies. The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied.
2022
978-3-030-90354-1
978-3-030-90355-8
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11575/118736
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