Towards an integrated reporting framework for China

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Title

Towards an integrated reporting framework for China

Content partner

University of Waikato

Collection

ResearchCommons@Waikato

Description

Integrated Reporting (IR) has emerged as a new corporate reporting approach to communicating to stakeholders about organisational value creation. IR is expected to produce better corporate reporting for stakeholders and promote greater transparency and accountability in the capital market. IR is not currently mandatory for Chinese companies. However, in view of the serious environmental pollution and social problems facing China and given that IR has the potential to contribute to societal an...

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Format

Research Paper

Research format

Thesis

Thesis level

Doctoral

Date created

2021

Creator

Sun, Yanqi

URL

https://hdl.handle.net/10289/14337

Related subjects

Integrated reporting / China / Stakeholder theory / Agency theory / Signalling theory / Legitimacy theory / Institutional theory / Mixed methods / Content analysis / Questionnaire survey / Disclosure practices / Integrated reporting framework / Corporation reports -- China / Financial statements -- China / Social responsibility of business -- China / Accounting -- China / Disclosure in accounting -- China / Stakeholder management -- China / Bookkeeping -- China / Auditing -- China

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