Integrated Reporting and Corporate Governance: Boards, Long-Term Value Creation, and the New Accountability

ISBN-13: 9780367693718 / Angielski / Twarda / 2021 / 104 str.

Laura Girella

Opis

The aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance.

Spis treści

List of Illustrations Foreword Acknowledgements Chapter 1. Introduction 1.1 The sense of the book 1.2 Disclosure, voluntary disclosure and corporate governance: some introductory remarks 1.3 The emergence of integrated reporting and integrated thinking 1.4 Integrated reporting and corporate governance 1.5 Organisation of the book Chapter 2. Corporate governance and integrated reporting: an international perspective 2.1 South Africa: The King Code Experience 2.2 Japan 2.3 India 2.4 Malaysia 2.5 The UK 2.6 Australia 2.7 Italy 2.8 Conclusion Chapter 3. Corporate Governance and voluntary disclosure: A review of the literature Corporate governance and voluntary disclosure Corporate governance and sustainability reporting Corporate governance and intellectual capital reporting Corporate governance and integrated reporting Conclusion Chapter 4. From theory to practice: board characteristics, financial performance, and the adoption of integrated reporting 4.1 Research Design 4.2 Hypothesis Development 4.3 Sample selection 4.4 Statistical Analysis 4.4.1 Multivariate Regression Analysis’ Results 4.4.2 Multivariate Permutation Test 4.5 Conclusion Chapter 5 5. 1 Conclusions 5.2 Policy implications, study limitations and future research paths Appendices Appendix 1 List of organisations in the main sample and in the control sample Appendix 2 Analysis of residuals 　 Index

O autorze

Laura Girella (PhD, Ferrara) is a Researcher in Business Economics and Accounting at the University of Modena and Reggio Emilia (Italy), and a Technical and Research Manager at the International Integrated Reporting Council (IIRC). She is also a member of the Stakeholder Reporting Committee of the European Accounting Association (EAA).