Review
Open access
Jul 2026
The evolution of integrated reporting: Digital transformation and governance convergence in the era of ESG
The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models and provides policy-makers and organisations with harmonized and transparent reporting systems.
Zaidoon Alhatabat, Diala Ershaid, N. Almasria et al.
· Journal of Governance and Re... · 0 citations