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Integrated Reporting and Corporate Governance - Boards, Long-Term Value Creation, and the New Accountability (Paperback)
Loot Price: R670
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Integrated Reporting and Corporate Governance - Boards, Long-Term Value Creation, and the New Accountability (Paperback)
Series: Routledge Focus on Accounting and Auditing
Expected to ship within 12 - 17 working days
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Corporate governance and corporate reporting are closely linked to
each other, and their respective evolutionary patterns are mutually
influencing. Along with the recent expansion of company disclosure,
a growing attention is being paid to corporate governance
determinants and mechanisms underpinning the decision to
voluntarily adopt non-financial disclosure formats, such as
integrated reporting. At institutional level, several national
corporate governance codes have been changed towards the
recognition and inclusion of this innovative, non-financial
language. In academic research, the influence of corporate
governance variables vis-a-vis the choice to embrace such reporting
practices has been subject to a long scrutiny. However, only a
little inquiry has so far analysed the influence of corporate
governance factors on integrated reporting adoption, quality, and
credibility. Accordingly, 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. The study 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. The work provides innovative insights into the
articulated relationships between the quantitative and qualitative
composition of corporate boards and the latter's choice to uptake
this advanced form of reporting to represent the wider value
creation processes of their organisations.
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