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Pinto, R., Lourenço, I. & Ferreira, A. (2023). Does innovation spur integrated reporting?. Sustainability. 15 (1)

R. A. Pinto et al.,  "Does innovation spur integrated reporting?", in Sustainability, vol. 15, no. 1, 2023

@article{pinto2023_1714003124829,
	author = "Pinto, R. and Lourenço, I. and Ferreira, A.",
	title = "Does innovation spur integrated reporting?",
	journal = "Sustainability",
	year = "2023",
	volume = "15",
	number = "1",
	doi = "10.3390/su15010657",
	url = "https://www.mdpi.com/2071-1050/15/1/657"
}

TY  - JOUR
TI  - Does innovation spur integrated reporting?
T2  - Sustainability
VL  - 15
IS  - 1
AU  - Pinto, R.
AU  - Lourenço, I.
AU  - Ferreira, A.
PY  - 2023
SN  - 2071-1050
DO  - 10.3390/su15010657
UR  - https://www.mdpi.com/2071-1050/15/1/657
AB  - This study analyses whether country-level innovation performance and firm-level innovation commitment are associated to adopting the integrated reporting in Europe. The empirical analysis relies on a logistic regression model applied to 388 firm-year observations regarding firms located in Europe and data between 2016–2019. The results show a positive and significant association between country-level innovation performance and integrated reporting uptake. Moreover, at a firm- level, the data partially support that the influence of innovation commitment on the likeli-hood of publishing integrated reports is higher for firms with a higher-level of sustainability performance. This research contributes to the literature by focusing, simultaneously on the impact of country-level innovation performance and firm-level innovation commitment on integrated reporting acceptance in the European setting. In addition, the adopted country-level conceptual support is based on the institutional theory combined with the framework of the national inno-vation systems. The latter, to the best of our knowledge, has not yet been applied in this line of research
ER  -