"Non-financial reporting (organisations reporting on their social and environmental impacts) and integrated reporting (organisations disclosing their value creation plans by referring to social, environmental and more traditional capitals in an integrated way) have gained considerable prominence over the years due to pressures on organisations to demonstrate accountability and communicate how they create value to their stakeholders. Used in conjunction with existing management and governance systems, non-financial reporting, and more recently integrated reporting, has the potential to divert managers’ focus on short-term value towards sustainable value creation. However, there are many limitations and detractors that prevent meaningful improvements in disclosure practices, as dealt with in some detail in the books, The Routledge Handbook of Integrated Reporting (de Villiers et al., 2020) and Sustainability Accounting and Integrated Reporting (de Villiers and Maroun, 2018). Research on non-financial reporting and integrated reporting has grown significantly over recent years (see: de Villiers et al., 2017a, de Villiers et al., 2017b, Rinaldi et al., 2018, de Villiers and Maroun, 2018, Hahn and Kühnen, 2013, Girella et al. 2019, Aureli et al.,2019). A diverse range of topics have been studied, including the relation between internal practices and non-financial reporting (Cho et al., 2015, Kerr et al., 2015), and the influence of integrated reporting on various types of disclosure (Farneti et al., 2019; Montecalvo et al., 2018, Sukhari and de Villiers, 2019, Terblanche and de Villiers, 2019, Trebucq et al.,2017). While our knowledge of non-financial reporting and integrated reporting is growing alongside the respective literatures, there are opportunities for in-depth studies on how governance policies and systems can support non-financial, integrated reporting and value creation, and whether non-financial and integrated reporting substantially influence the management and reporting of organisational value. This Special Issue of Meditari Accountancy Research is dedicated to providing new insights and critical reflections on recent developments in non-financial reporting and integrated reporting."
Non-financial and Integrated Reporting, Governance and Value Creation
Stefano Zambon
;
2022
Abstract
"Non-financial reporting (organisations reporting on their social and environmental impacts) and integrated reporting (organisations disclosing their value creation plans by referring to social, environmental and more traditional capitals in an integrated way) have gained considerable prominence over the years due to pressures on organisations to demonstrate accountability and communicate how they create value to their stakeholders. Used in conjunction with existing management and governance systems, non-financial reporting, and more recently integrated reporting, has the potential to divert managers’ focus on short-term value towards sustainable value creation. However, there are many limitations and detractors that prevent meaningful improvements in disclosure practices, as dealt with in some detail in the books, The Routledge Handbook of Integrated Reporting (de Villiers et al., 2020) and Sustainability Accounting and Integrated Reporting (de Villiers and Maroun, 2018). Research on non-financial reporting and integrated reporting has grown significantly over recent years (see: de Villiers et al., 2017a, de Villiers et al., 2017b, Rinaldi et al., 2018, de Villiers and Maroun, 2018, Hahn and Kühnen, 2013, Girella et al. 2019, Aureli et al.,2019). A diverse range of topics have been studied, including the relation between internal practices and non-financial reporting (Cho et al., 2015, Kerr et al., 2015), and the influence of integrated reporting on various types of disclosure (Farneti et al., 2019; Montecalvo et al., 2018, Sukhari and de Villiers, 2019, Terblanche and de Villiers, 2019, Trebucq et al.,2017). While our knowledge of non-financial reporting and integrated reporting is growing alongside the respective literatures, there are opportunities for in-depth studies on how governance policies and systems can support non-financial, integrated reporting and value creation, and whether non-financial and integrated reporting substantially influence the management and reporting of organisational value. This Special Issue of Meditari Accountancy Research is dedicated to providing new insights and critical reflections on recent developments in non-financial reporting and integrated reporting."I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
