A
Alessandro Lai
Researcher at University of Verona
Publications - 35
Citations - 918
Alessandro Lai is an academic researcher from University of Verona. The author has contributed to research in topics: Integrated reporting & Accountability. The author has an hindex of 9, co-authored 35 publications receiving 659 citations.
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Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?
TL;DR: In this paper, the authors investigated whether the decision to adopt an integrated report (IR) stems from the need to repair legitimacy threats and found that IR adopters have significantly higher Bloomberg ESG disclosure ratings relative to non-adopters.
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Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management
TL;DR: In this article, a manual content analysis of reports available on the IIRC website and a multivariate statistical analysis reveal that firms offer biased IR disclosures, not only providing limited forward-looking and quantitative disclosure of their actions to achieve sustainability outcomes but also avoiding providing information about their sustainability performance when their social and environmental results are poor.
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The tone of business model disclosure: an impression management analysis of the integrated reports
TL;DR: In this article, the authors investigate the informativeness of business model disclosure and question whether companies adopt impression management (IM) strategies by manipulating the tone of the business model disclosures provided in their reports.
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What does materiality mean to integrated reporting preparers? An empirical exploration
TL;DR: In this paper, the authors investigated the meaning of materiality in corporate reporting by focusing on who participates in determining IR materiality and to whom the IR is addressed, using interviews with persons involved in the preparation of IR for a firm that pioneered this form of reporting.
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Integrated reporting and narrative accountability: The role of preparers
TL;DR: In this paper, a functionalist approach to narratives helps elucidate the role that the IR preparers' narrative mode of cognition plays on accountability towards stakeholders, which facilitates dialogue with IR users.