 Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from ChinaYanqi Sun Sustainable Development, 2023, vol. 31, issue 3, 1668-1680 Abstract: Integrated reporting (IR) represents the newest development of organisational reporting approach. Although IR approach is gaining momentum globally, its relevance in decision‐making for stakeholders is experiencing ongoing debate. Studies on the relationship between IR practices and organisations' sustainable development are scarce. Using a sample of Chinese listed firms between 2006 and 2019, this article examines the association between IR practices (the integration level of sustainability disclosures) and firms' sustainability performance excellence. We provide strong empirical evidence showing that higher IR practices can offer a positive signal about firms' excellent sustainability performance. Firms tend to signal their excellent sustainability performance in the aspects of social service, environment protection and product quality by increasing their IR practices, which is consistent with the argumentation of signalling theory. Our findings are robust to a number of sensitivity analyses. The empirical evidence of this study enhances stakeholders' confidence in IR as an approach to disclosing a company's sustainability information. Date: 2023 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:wly:sustdv:v:31:y:2023:i:3:p:1668-1680 Access Statistics for this article Sustainable Development is currently edited by Richard Welford More articles in Sustainable Development from John Wiley & Sons, Ltd. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.