Integrated reporting: A cross-cutting theoretical view on its use and value

Orientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches. Research purpose: Wide-ranging findings have been reported on t...

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Bibliographic Details
Main Authors: Cornelis T. van der Lugt, Nadia Mans-Kemp
Format: Article
Language:English
Published: AOSIS 2022-05-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/703