Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/230150
Authors: 
Landau, Alexander
Rochell, Janina
Klein, Christian
Zwergel, Bernhard
Year of Publication: 
2020
Citation: 
[Journal:] Business Strategy and the Environment [ISSN:] 1099-0836 [Volume:] 29 [Issue:] 4 [Pages:] 1750-1763
Abstract: 
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.
Subjects: 
assurance
ESG reporting
Integrated Reporting
Ohlson model
value‐relevance
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article
Document Version: 
Published Version

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