Integrated Reporting and Corporate Governance: , Girella..

Taylor & Francis

Integrated Reporting and Corporate GovernanceBoards, Long-Term Value Creation, and the New Accountability\nAuthor(s): Laura Girella\nFormat: Hardback\nPublisher: Taylor & Francis Ltd, United Kingdom\nImprint: Routledge\nISBN-13: 9780367693718, 978-0367693718\nSynopsis\nCorporate 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. \n\nAt 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--vis the choice to embrace such reporting practices has been subject to a long.