What is it about?
This paper analyses the influence of board characteristics on Integrated Reporting (IR) for the top 50 companies listed on the Australian Securities Exchange. Focus is placed on IR at the aggregate level as well as its separate components, namely Future Opportunities and Risks, Governance and Strategy, Performance, Overview and Business Model, and General Preparation and Presentation.
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This page is a summary of: Integrated reporting and board characteristics: evidence from top Australian listed companies, Journal of Applied Accounting Research, May 2021, Emerald,
DOI: 10.1108/jaar-04-2020-0077.
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