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Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting?

Guest editorial: Integrated reporting and change: what are the impacts after more than a decade... Guest editorial Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting? Introduction When we first conceived of editing a special issue about integrated reporting and change in early 2020, the COVID-19 pandemic was rearing its ugly head. Little did we know of the profound changes that would affect our lives and this special issue. Initially, we planned to test ideas and papers at the XVI EIASM Conference on “Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance and Value Creation”, which was to be held at the Catholic University of Lille on 14–15 September 2020. Unfortunately, the pandemic prevented the conference, so an online Zoom meeting was held on 23–24 September 2021. While we had productive exchanges during the meeting, nothing can replace building human and social capital when colleagues meet face-to-face to explore their research and friendships. We received a dozen submissions for this special issue, and after a careful review, we accepted four for publication. Integrated reporting resulted from the continuous change in the corporate reporting environment to fulfil different stakeholder needs (Tlili et al.,2019). Although stakeholder pressure influences social action, including integrated reporting, it does not http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting?

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1832-5912
eISSN
1832-5912
DOI
10.1108/jaoc-05-2023-213
Publisher site
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Abstract

Guest editorial Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting? Introduction When we first conceived of editing a special issue about integrated reporting and change in early 2020, the COVID-19 pandemic was rearing its ugly head. Little did we know of the profound changes that would affect our lives and this special issue. Initially, we planned to test ideas and papers at the XVI EIASM Conference on “Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance and Value Creation”, which was to be held at the Catholic University of Lille on 14–15 September 2020. Unfortunately, the pandemic prevented the conference, so an online Zoom meeting was held on 23–24 September 2021. While we had productive exchanges during the meeting, nothing can replace building human and social capital when colleagues meet face-to-face to explore their research and friendships. We received a dozen submissions for this special issue, and after a careful review, we accepted four for publication. Integrated reporting resulted from the continuous change in the corporate reporting environment to fulfil different stakeholder needs (Tlili et al.,2019). Although stakeholder pressure influences social action, including integrated reporting, it does not

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Mar 21, 2023

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