Analysis of Value Creation Disclosures in Logistics Industry: Evidence From Integrated Reports

Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227-245. https://doi.org/10.1108/14691931311323869

ACCA, (2017). Insights into Integrated Reporting: Challenges and Best Practice Responses.  .

Al  Amosh, H. and Mansor, N. (2021). Disclosure of integrated reporting elements by industrial companies: evidence from Jordan. Journal of Management and Governance, 25(1), 121-145. https://doi.org/10.1007/s10997-020-09541-x

Albetairi , H. T. A., Kukreja, G., & Hamdan, A. (2018). Integrated reporting and financial performance: Empirical evidences from Bahraini listed insurance companies. Accounting and Finance Research, 7(3), 102-110. https://doi.org/10.5430/afr.v7n3p102

50. A., & Al-Halalmeh, A. A. O. (2020). Conformity of annual reports to an integrated reporting framework: ASE listed companies. International Journal of Financial Studies, 8(3), 50. https://doi.org/10.3390/ijfs8030050

 Çalışkan, A., Esen E., & Kutlu Furtuna, O., (2019). Integrated reporting in Turkey: Current situation, stakeholders’ perceptions and expectations, ACCA, CFGS, KPMG.

 , B. (2022). The relationship between compliance level and value creation: Evidence from integrated reports in Turkey. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2022-0016

Atkins , J., & Maroun, W. (2015). Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors. Meditari Accountancy Research, 23(2), 197-221. https://doi.org/10.1108/MEDAR-07-2014-0047

Azadegan , A., Syed, T. A., Blome, C., & Tajeddini, K. (2020). Supply chain involvement in business continuity management: Effects on reputational and operational damage containment from supply chain disruptions. Supply Chain Management: An International Journal, 25(6), 747-772. https://doi.org/10.1108/SCM-08-2019-0304

Baboukardos , D., & Rimmel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437-452. https://doi.org/10.1016/j.jaccpubpol.2016.04.004

Barth , M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64. https://doi.org/10.1016/j.aos.2017.08.00        

 ., Löw, E., & Illig-Martin, T. (2019). Towards an Integrated Reporting Taxonomy in Europe–An analysis of 40 annual corporate reports regarding their value creation disclosures. Journal of Applied Research in the Digital Economy (JADE), 2(1), 1-23. http://dx.doi.org/10.2139/ssrn.4165065

Bell, E., Bryman, A., & Harley, B. (2018). Business research methods. Oxford University Press.

Churet , C., & Eccles, R. G. (2014). Integrated reporting, quality of management, and financial performance. Journal of Applied Corporate Finance, 26(1), 56-64. https://doi.org/10.1111/jacf.1205

 , P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. https://doi.org/10.1016/j.aos.2007.05.003

Cooray , T., Gunarathne, A. D., & Senaratne, S. (2020). Does corporate governance affect the quality of integrated reporting? Sustainability, 12(10), 4262. https://doi.org/10.3390/su12104262

Daub , C. H. (2007). Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, 15(1), 75-85. https://doi.org/10.1016/j.jclepro.2005.08.013

De  Villiers, C., Venter, E. R., & Hsiao, P. C. K. (2017). Integrated reporting: background, measurement issues, approaches and an agenda for future research. Accounting & Finance, 57(4), 937-959. https://doi.org/10.1111/acfi.12246

Dilling , P. F., & Harris, P. (2018). Reporting on long-term value creation by Canadian companies: A longitudinal assessment. Journal of Cleaner Production, 191, 350-360. https://doi.org/10.1016/j.jclepro.2018.03.286

Dragu, I. M., & Tiron -Tudor, A. (2013). GRI compliance and prerequisites of integrated reporting for Asian-Pacific companies. Annales Universitatis Apulensis: Series Oeconomica, 15(2), 432.

Dumay , J., Bernardi, C., Guthrie, J., & Demartini, P. (2016, September). Integrated reporting: A structured literature review. Accounting forum, 40(3), 166-185. https://doi.org/10.1016/j.accfor.2016.06.001

García ‐Sánchez, I. M., & Noguera‐Gámez, L. (2017). Integrated reporting and stakeholder engagement: The effect on information asymmetry. Corporate Social Responsibility and Environmental Management, 24(5), 395-413. https://doi.org/10.1002/csr.1415

García -Sánchez, I. M., Rodríguez-Ariza, L., & Frías-Aceituno, J, V. (2013). The cultural system and integrated reporting. International Business Review 22, 828–38. https://doi.org/10.1016/j.ibusrev.2013.01.007

Gary, C. M., Fagerström , A., & Hassel, L. G. (2011). Accounting for sustainability: What next? A research agenda. European Integration–New Challenges, 1275.

Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. https://doi.org/10.1016/j.jaccpubpol.2005.06.001

  Gunarathne, N. (2016). Assessing the gap between integrated reporting and current integrated corporate reporting practice: a proposed checklist. 11th Faculty of Management Studies and Commerce (FMSC) Research Symposium. http://dr.lib.sjp.ac.lk/handle/123456789/5824

Higgins, C., Stubbs, W., & Love, T. (2014). Walking the talk (s): Organisational narratives of integrated reporting. Accounting, Auditing & Accountability Journal, 27(7), 1090-1119. https://doi.org/10.1108/AAAJ-04-2013-1303

 , T., & Buys, P. W. (2012). Integrated reporting compliance with the Global Reporting Initiative framework: An analysis of the South African mining industry. International Business & Economics Research Journal (IBER), 11(11), 1249-1260. https://doi.org/10.19030/iber.v11i11.7372

International Integrated Reporting Council Framework 2017 (2017). https://integratedreporting.org/integratedreport2017/download_manager/index.html

International  Integrated Reporting Council Framework 2021 (2021). https://integratedreporting.org/wpcontent/uploads/2021/01/InternationalIntegratedReportingFramework.pdf.

 , H. A., & Ghadakforoushan, M. (2019). Investigating the interactive effect of corporate governance and corporate social responsibility on the firm value in the Tehran Stock Exchange. Iranian Journal of Management Studies, 12(3). DOI: 10.22059/ijms.2019.265155.67330.

Kılıç , M., & Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research, 26(2), 305-333. https://doi.org/10.1108/MEDAR-04-2017-0138

Kolk , A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals’ reporting practices. Business Strategy and the Environment, 17(1), 1-15. https://doi.org/10.1002/bse.511

Krippendorff, K. (2004). Content analysis—An introduction to its methodology. Sage Publication.

Lee , K. W., & Yeo, G. H. H. (2016). The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47(4), 1221-1250. https://doi.org/10.1007/s11156-015-0536-y

Michelon , G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management & Governance, 16(3), 477-509. https://doi.org/10.1007/s10997-010-9160-3

Morhardt , J. E. (2010). Corporate social responsibility and sustainability reporting on the internet. Business Strategy and the Environment, 19(7), 436-452. https://doi.org/10.1002/bse.657

Obeng , V. A., Ahmed, K., & Cahan, S. F. (2021). Integrated reporting and agency costs: International evidence from voluntary adopters. European Accounting Review, 30(4), 645-674. https://doi.org/10.1080/09638180.2020.1805342

Pavlopoulos , A., Magnis, C., & Iatridis, G. E. (2017). Integrated reporting: Is it the last piece of the accounting disclosure puzzle? Journal of Multinational Financial Management, 41, 23-46. https://doi.org/10.1016/j.mulfin.2017.05.001

Pavlopoulos , A., Magnis, C., & Iatridis, G. E. (2019). Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13-40. https://doi.org/10.1016/j.ribaf.2019.02.00

Piecyk , M.I., & Björklund, M. (2015). Logistics service providers and corporate social responsibility: sustainability reporting in the logistics industry. International Journal of Physical Distribution & Logistics Management, 45(5), 459-485. https://doi.org/10.1108/IJPDLM-08-2013-0228

Pistoni , A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489-507. https://doi.org/10.1002/csr.1474

Roca , L. C., & Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production, 20(1), 103-118. https://doi.org/10.1016/j.jclepro.2011.08.002

Rodrigue, J. P., Comtois, C., & Slack, B. (2016). The geography of transport systems. Routledge.

Serafeim , G. (2015). Integrated reporting and investor clientele. Journal of Applied Corporate Finance, 27(2), 34-51. https://doi.org/10.1111/jacf.12116

Shaw , S., Grant, D.B., & Mangan, J. (2010). Developing environmental supply chain performance measures. Benchmarking: An International Journal, 17(3), 320-339. https://doi.org/10.1108/14635771011049326

Skouloudis, A., Evangelinos, K., & Kourmousis, F. (2009). Development of an evaluation methodology for triple bottom line reports using international standards on reporting. Environmental Management, 44(2), 298-311. https://doi.org/10.1007/s00267-009-9305-9

Sofian , I., & Dumitru, M. (2017). The compliance of the integrated reports issued by European financial companies with the international integrated reporting framework. Sustainability, 9(8), 1319. https://doi.org/10.3390/su9081319

 & Maroun, W. (2012). Integrated reporting: The influence of King III on social, ethical and environmental reporting. http://hdl.handle.net/10023/3749.

Sukhari , A., & de Villiers, C. (2019). The influence of integrated reporting on business model and strategy disclosures. Australian Accounting Review, 29(4), 708-725. https://doi.org/10.1111/auar.12264

Vitolla , F., Raimo, N., & Rubino, M. (2019a). Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review. Corporate Social Responsibility and Environmental Management, 26(2), 518-528. https://doi.org/10.1002/csr.1734

Vitolla , F., Raimo, N., & Rubino, M. (2020). Board characteristics and integrated reporting quality: An agency theory perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1152-1163. https://doi.org/10.1002/csr.1879

Vitolla , F., Raimo, N., Rubino, M., & Garzoni, A. (2019b). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management, 26(6), 1591-1606. https://doi.org/10.1002/csr.1850

Perret, F.L. (2013). The Structure and the Operations of Logistics Systems. In P. Wieser, F.L. Perret, & C. Jaffeux (Eds.) Essentials of logistics and management: The Global Supply Chain (pp. 33-55). Third Edition, EPFL Press, NW.

Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. https://doi.org/10.1016/0361-3682(82)90025-3