1st Edition
Integrated Reporting and Corporate Governance Boards, Long-Term Value Creation, and the New Accountability
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
Biography
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).
