Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation

Stéphane Trébucq and Elisabetta Magnaghi

Research in International Business and Finance, 2017, vol. 42, issue C, 522-531

Abstract: We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integrated Reporting Council).

Keywords: integrated reporting; EFQM; intangibles; integrated scorecard; connectivity (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:riibaf:v:42:y:2017:i:c:p:522-531

DOI: 10.1016/j.ribaf.2017.04.008

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