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In this chapter we carry out a fact-based study and answer two main yet unanswered research questions: first, whether and how the adoption of Integrated Reporting (IR) affects the sustainability communication with the market through the channel of conference calls; second, to what extent financial market participants ask for sustainability information when they are in direct dialogue with firms. To answer these questions we analyse the conference calls’ transcripts of firms that have adopted IR framework. Our findings reveal that the sustainability issues are not commonly addressed during the conference calls of IR adopters. This is particularly true while analysing the Q&A session of the call. The probable reason for this evidence comes from the market since the sustainability dimension of information merits a very low level of analysts’ interest. Overall, our empirical evidence supports the dynamic perspective of the International Integrated Reporting Council Framework.
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- The Integrated Reporting and the Conference Calls Content
- Palgrave Macmillan UK
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