Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/27074
Autoria: | Pinto, R. Lourenço, I. Ferreira, A. |
Data: | 2023 |
Título próprio: | Does innovation spur integrated reporting? |
Título da revista: | Sustainability |
Volume: | 15 |
Número: | 1 |
Referência bibliográfica: | Pinto, R., Lourenço, I., Ferreira, A. (2023). Does innovation spur integrated reporting? Sustainability, 15(1): 657. http://dx.doi.org/10.3390/su15010657 |
ISSN: | 2071-1050 |
DOI (Digital Object Identifier): | 10.3390/su15010657 |
Palavras-chave: | Innovation Integrated reporting Sustainability Voluntary disclosure |
Resumo: | This study analyses whether country-level innovation performance and firm-level innovation commitment are associated to adopting the integrated reporting in Europe. The empirical analysis relies on a logistic regression model applied to 388 firm-year observations regarding firms located in Europe and data between 2016–2019. The results show a positive and significant association between country-level innovation performance and integrated reporting uptake. Moreover, at a firm- level, the data partially support that the influence of innovation commitment on the likeli-hood of publishing integrated reports is higher for firms with a higher-level of sustainability performance. This research contributes to the literature by focusing, simultaneously on the impact of country-level innovation performance and firm-level innovation commitment on integrated reporting acceptance in the European setting. In addition, the adopted country-level conceptual support is based on the institutional theory combined with the framework of the national inno-vation systems. The latter, to the best of our knowledge, has not yet been applied in this line of research |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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article_92699.pdf | 725,02 kB | Adobe PDF | Ver/Abrir |
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