Landau, Alexander Rochell, Janina Klein, Christian Zwergel, Bernhard
Year of Publication:
[Journal:] Business Strategy and the Environment [ISSN:] 1099-0836 [Volume:] 29 [Issue:] 4 [Pages:] 1750-1763
The concept of reporting nonfinancial information within the annual report, so‐called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.
assurance ESG reporting Integrated Reporting Ohlson model value‐relevance