Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis
This paper examines the impact of integrated reporting (IR) on the integration of environmental, social, and governance (ESG) issues into the business model and the related economic and ESG performance changes. To investigate these internal and external transformational effects of IR, important diff...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 140, Issue: 4, Pages: 755-786 |
| Further subjects: | B
Reporting strategies
B Ethics B Business Model B Corporate social responsibility B ESG performance B Integration of ESG issues B Integrated reporting B Ethical accounting B Sustainability reporting B Integrated thinking B Non-financial disclosure |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |