Matteo La Torre

TL;DR: In this paper, the authors synthesise insights from contemporary accounting research into integrated reporting (IR) as a general concept and as espoused by the International Integrated Reporting Council (IIRC, 2013) and specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the, along with the areas that may potentially hinder its wider adoption and implementation.

TL;DR: In this paper, the European Union Directive 2014/95 on non-financial and diversity information is discussed and a research agenda is developed to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting.

TL;DR: In this paper, the authors argue for a change in the fundamental theories of stewardship to frame a new concept for corporate disclosure incorporating using a multi-capitals framework, and argue that, while the inconsistency between organisations' reporting and behaviour persists, increasing, renewing or extending the information disclosed is not enough to instil trust in corporations.

TL;DR: In this paper, the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) is examined and a critique and a novel perspective for future research into mandatory NFR and to advance future practice and policy.

TL;DR: In this article, the authors argue that integrated thinking suffers from significant conceptual, theoretical and practical challenges, which obstruct the claimed benefits deriving from the adoption of the International Framework (IMF).