Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis

What is it about?

The paper presents fresh knowledge about the evolution of IR adoption by European SOEs. Furthermore, this paper identifies some of the explanatory factors - external assurance, investor protection, GRI guidelines adoption and government ownership - that drive the preparation of IR, thus providing IIRC, policymakers and standard-setters with the relevant information for inclusion in specific guidelines for IR by SOEs

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