Research Output per year
Brigitte de Graaff is a PhD candidate at the VU Business School.
Impacts of integrated external reporting on performance management
In the past few years the concept of integrated reporting has rapidly gained attention. Business has become more complex, resulting in new regulations, laws and standards. This almost automatically led to an increase in information provided by companies, in even longer and more complex financial reports, while the perceived information gap between stakeholders and companies is still existent or even growing. It is generally expected that an Integrated Report - as promoted by the IIRC - provides a more concise, coherent and complete overview of the companies’ performance. This expectation however lacks empirical proof. Other presumed benefits of integrated reporting include better communication with stakeholders, improvement of management information and better decision making. Even though these ‘claims‘ are often used as a reason to publish an integrated report, they are barely justified yet by scientific proof.
My research focuses on the origin and validity of these claims. How are the claims presented in scientific literature, are they in any way substantiated with data and what future research opportunities arise from these statements?
No ancillary activities
Ancillary activities are updated daily
Nog weinig hard bewijs effecten Integrated Reporting: Is succes Integrated Reporting wel fact based?de Graaff, B. C. & Steens, H. B. A., 18 May 2016
Research output: Online publication or Non-textual form › Online publication or Website › Professional
Research output: Chapter in Book / Report / Conference proceeding › Chapter › Professional
Research output: Contribution to Journal › Article › Professional