Integrated Reporting and internal mechanisms of change

2014/08/27 by Wendy Stubbs, Colin Higgins · 1 citation
Business, Management and Accounting · #Accounting and Organizational Management #Auditing, Earnings Management, Governance #Corporate Social Responsibility Reporting

paper · doi:10.1108/aaaj-03-2013-1279

openalex publication_date 2014/08/27 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28

Abstract

Purpose - The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms.

Citations

• Internal organisational factors influencing corporate social and ethical reporting

Cited by

• Reporting for change: does the adoption of double materiality influence ESG risk management?