Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/199012 
Year of Publication: 
2019
Citation: 
[Editor:] Mihajlović, Dragan [Editor:] Đorđević, Bojan [Title:] 9th International Symposium on Natural Resources Management, May 31st, 2019, Zaječar, Serbia [ISBN:] 978-86-7747-606-9 [Publisher:] Megatrend University [Place:] Belgrade [Year:] 2019 [Pages:] 383-392
Publisher: 
Abstract: 
Integrated reporting (IR) is a new form of corporate reporting that aims to provide a holistic picture of an organisation’s performance. A critical aspect of IR is the quality of the reports. Although several studies investigate IR, few focus on quality. This study investigates the impact of national culture on IR quality. The results show that IR quality is related to six GLOBE dimensions. Specifically, the results indicate that assertiveness, institutional collectivism, uncertainty avoidance and humane orientation are positively associated to IR quality while performance orientation and future orientation are negatively associated with it. This study contributes to the relevant literature by analysing an additional factor that influences the integrated reporting quality.
Subjects: 
integrated reporting
GLOBE
national culture
sustainability reporting
corporate reporting
Document Type: 
Conference Paper
Document Version: 
Published Version
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