From Finance to Impact: How Environmentally and Socially Responsible Investors Drive Integrated Reporting Globally

IF 13.2 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2026-10-01 DOI:10.1002/bse.71611

Valentina Minutiello, Lucrezia Songini, Patrizia Tettamanzi, Patrick Velte

引用次数: 0

Abstract

The interest of academics in Integrated Reporting (IR) has shifted over the years from identifying the determinants of its adoption to the factors that improve its quality. Among these, the ownership structure can play a fundamental role in its connection with companies' corporate governance and its influence on corporate disclosure. This study, through the analysis of 184 integrated reports, aims to increase the existing knowledge on the determinants of IR quality by analyzing its relationship with the presence of sustainable investors. Three types of investors are considered: the Principles for Responsible Investment (PRI) signatories, the investors with a long‐term perspective and the institutional investors. The results, interpreted in the light of the stakeholder theory and the institutional theory, demonstrate a positive effect of the presence of sustainable investors on the quality of the reports.

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从财务到影响：对环境和社会负责的投资者如何推动全球综合报告

多年来，学术界对综合报告（IR）的兴趣已经从确定采用IR的决定因素转变为提高其质量的因素。其中，股权结构与公司治理的联系以及对公司信息披露的影响可以发挥基础性的作用。本研究通过对184份综合报告的分析，旨在通过分析其与可持续投资者存在的关系来增加对IR质量决定因素的现有知识。考虑了三种类型的投资者：负责任投资原则（PRI）签署人，具有长远眼光的投资者和机构投资者。在利益相关者理论和制度理论的解释下，结果表明可持续投资者的存在对报告质量有积极的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.