How integrated is Integrated Reporting? From a Malaysian Perspective

How Does Integrated Reporting Change Sustainability Communications?

Integrated Reporting and Investor Clientele

In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. This result is more pronounced for firms with high growth opportunities, not controlled by a family, operating in ‘sin’ industries,...

Integrated care: a Danish perspective.

Measuring Integrated Information from the Decoding Perspective

Accumulating evidence indicates that the capacity to integrate information in the brain is a prerequisite for consciousness. Integrated Information Theory (IIT) of consciousness provides a mathematical approach to quantifying the information integrated in a system, called integrated information, Φ. Integrated information is defined theoretically as the amount of information a system generates a...

Revisiting a Corporate Sustainability Framework in an Integrated Reporting Era: A Diversified Resources Firm Perspective

In this article, we revisit a foundation sustainability framework and argue that integrated sustainability indicators are needed to enable the integrated reporting process. We develop Corporate Sustainability Indicators (CSI) for a major Australian diversified resources firm and engage with expert stakeholders in determining the indicators’ value and explanatory capacity. Importantly, these typ...