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...
Main Authors: | Cornelis T. van der Lugt, Nadia Mans-Kemp |
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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 |
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