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Integrated thinking and sustainability reporting assurance: International evidence

Baboukardos, Diogenis and Mangena, Musa and Ishola, Abdullahi (2021) 'Integrated thinking and sustainability reporting assurance: International evidence.' Business Strategy and the Environment. ISSN 0964-4733

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Recently, there has been increasing demand by stakeholders for firms to demonstrate how they create value within the context of their operating environment. Consequently, a new reporting approach, integrated reporting (IR), was conceptualised with its development linked to the firm's integrated thinking (IT). Yet very little is known about the effects of IT on firms' reporting decisions. Hence, we investigate whether IT influences firms' decision to publish an assured sustainability report. Using an international dataset, we find that IT is positively associated with sustainability reporting assurance. We also find that this association is moderated by the type of legal system such that for firms in code law countries, the IT effects are reduced. Nevertheless, the effects of IT remain strong, indicating that IT is important for reporting decisions regardless of the firm's contextual setting. These findings have implications for policymakers and organisations interested in promoting high‐quality sustainability reporting.

Item Type: Article
Uncontrolled Keywords: integrated reporting, integrated thinking, legal systems, stakeholder engagement, sustainability reporting assurance
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 06 Jan 2021 11:21
Last Modified: 06 Jan 2021 12:15

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