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

Corporate governance and corporate reporting are closely linked, and their respective evolutionary patterns are mutually influencing. The book investigates if and to what extent corporate board composition and characteristics can affect the decision to voluntarily adopt integrated reporting and its financial performance. It carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability.

Format: Paperback / softback
Length: 104 pages
Publication date: 29 August 2022
Publisher: Taylor & Francis Ltd

Corporate governance and corporate reporting are intricately intertwined, with their evolutionary trajectories exerting a reciprocal influence on one another. In tandem with the recent surge in corporate disclosure practices, there has been a growing focus on understanding the factors that shape corporate governance and the mechanisms underlying the voluntary adoption of non-financial disclosure formats, such as integrated reporting.

At the institutional level, numerous national corporate governance codes have undergone revisions to acknowledge and incorporate this innovative, non-financial language. In the realm of academic research, the influence of corporate governance variables on the decision to embrace such reporting practices has been extensively studied. However, limited research has examined the impact of corporate governance factors on integrated reporting adoption, quality, and credibility.

Consequently, the primary objective of this book is to explore whether and to what extent corporate board composition and characteristics can influence simultaneously a company's decision to voluntarily adopt integrated reporting and its financial performance. The study conducts an empirical analysis of the professional attributes of board members at the time of their decision to implement integrated reporting as a novel form of corporate accountability. Through this research, the work offers groundbreaking insights into the interconnected relationships between the quantitative and qualitative composition of corporate boards and their choice to embrace this advanced form of reporting to effectively represent the broader value creation processes within their organizations.

Weight: 158g
Dimension: 139 x 215 x 10 (mm)
ISBN-13: 9780367693725