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This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

The purpose of this paper is to analyze the literature related to integrated reporting (IR) to develop insight into how IR research is developing and highlight the gaps in the existing research. This can provide a framework for asking more specific and directed research questions.

The study was based on a systematic literature review (SLR) of 102 articles published in eight journals between 2013 and 2022.

The academic literature has not yet covered all topics and fields of the IR. It highlights numerous areas where further robust academic research is required to guide developments in policy and practice. Scholars prefer the qualitative research approach. The majority of papers are concerned with IIRC framework and theories of legitimacy, institutional, agency, stakeholders and diffusion of innovations theory. Most studies use the context of South Africa, Australia and some European nations, and there has been a lack of comprehensive country studies.

A key limitation is that it is based on eight communication channels, but it provides opportunities for considerable further developments. Although the SLR itself ensures the objectivity of the present study, limitations can be found in the selection of papers and journals, as well as its limited focus on English-language literature. Current study has divided the IR research into six focus areas. Future study should also divide IR into additional categories, such as big data and IR, materiality disclosure in IR quality studies and assurance services and IR.

This paper outlined a future research agenda for how <IR> research could be improved. This research agenda can help researchers and academics to discover under-investigated topics and focus on developments of IR in different economies. It also might help regulators to develop some policies, models, strategies and frameworks for its future implementation. For managers, adopting and implementing IR in a company is likely to improve management quality by bringing an integrated perspective that is not solely focused on financial objectives. However, it also focuses on sustainability issues by integrating sustainability into the organization’s strategy and business model.

This research provides a better understanding of integrated report topics. This opens the debate for future research. By increasing IR practices, the transparency and accountability enjoyed by companies will increase, in addition to improving the organization’s image in society by providing stakeholders needs, focusing on sustainability issues, reducing the negative impacts of corporate activities on the environment and improving the life quality and well-being of society.

The paper provides the growing number of academic researchers related to IR with a foundation and agenda upon which they can build their research.

This study investigates the relationship between telework frequency and knowledge management (KM) activity in Japan and the USA. By examining how telework impacts KM activity differently across these two countries, this study aims to provide insights into the design and implementation of effective telework policies tailored to specific cultural contexts.

Linear and quadratic regression analyses were conducted to explore the relationship between telework frequency and KM activity. Data was collected from samples in Japan and the USA, with respondents categorized based on prior telework experience. Various KM activities such as knowledge acquisition, sharing and application were measured using established scales.

In Japan, an inverted U-shaped relationship between telework frequency and KM activity was observed, with optimal activity occurring at four days of telework per week. Conversely, the USA demonstrated a linear relationship, indicating sustained KM activity across different telework frequencies. Notably, individuals with prior telework experience showed higher levels of KM activity compared to those without experience.

This study contributes to the understanding of how cultural differences influence the relationship between telework and KM activity, and ultimately learning. By highlighting the nuanced patterns observed in Japan and the USA, it emphasizes the importance of tailored telework policies and support mechanisms for effective KM in diverse cultural contexts. Future research could further explore additional explanatory variables and their impact on telework-related outcomes.

This study examines the influence of disciplinary differences and applied practices between architecture and engineering on students’ cognitive and affective responses to online education systems by employing the Technology Acceptance Model (TAM).

A questionnaire addressing the aimed TAM constructs is conducted with 483 architecture and engineering students. Partial least square structural equation modeling (PLS-SEM) is used to test the direct and indirect relationships between students’ attitudes towards using (ATU), perceived usefulness (PU), perceived ease of use (PEOU) and system quality (SQ) based on disciplines’ diverse learning methods and approaches.

This research shows that online education systems’ quality (SQ) influences students’ attitudes toward using (ATU) directly and indirectly. The strongest relationship is observed between system quality (SQ) and perceived ease of use (PEOU), proving that online education adoption is strongly linked to the environment’s quality where applied practices are conducted. Architecture students’ attitude is significantly shaped by the system’s visual and interactional attributes parallel to constructivist and experiential learning. Oriented towards multidimensional problem-solving, engineering students’ attitude is mainly influenced by their efficiency and productivity.

This research contributes to the knowledge of technology acceptance in online education by exploring students’ attitudes and the less-examined differences between architecture and engineering disciplines. Emphasizing the impact of system quality on online education concerning applied practices, the study also underlines the possible shortcomings of the generalization of approaches. The findings offer insights into tailoring online education more inclusively and effectively by considering discipline-specific applied learning methods.

The purpose of this paper is to explore the dynamic relationship between formal and non-formal processes of accountability in a public services context.

The paper presents a case study of the impact of the Health and Social Care Act (2012) on the practices of Health and Wellbeing Board (HWB) members. It draws upon multiple data sources, including in-depth interviews with the members, comprehensive archival data published by the HWB (2011–2019), and observations of HWB public meetings. We utilise the concept of dynamic duality (Li, 2008) to further theorise the relationship between formal and non-formal processes of accountability and how they mutually transform one another.

The case illustrates the role of formal and non-formal processes of accountability at a HWB in England. Moreover, the case study reveals the relationship and interaction between the formal and non-formal accountability processes and how they change and transform each other over time. We find that whilst non-formal accountability processes were strengthened by a historical legacy of partnership working, over time the dynamics at play led to the development of formal accountability processes through more sophisticated performance systems, which in turn transformed non-formal accountability processes.

The paper presents a more holistic conceptualisation than articulated in prior accountability literature, dynamic duality, on the relationship between formal and non-formal accountability processes. Through application of this conceptualisation to a HWB in England, the paper spotlights the inter-relationship between formal and non-formal processes of accountability, and how they have the potential to transform each over an extended time-period.

The main aim of this paper is to explore the influence mechanisms of perceived organizational politics (POP) on employee performance (EP). Drawing on the job demands-resources theory (JD-R), this paper investigates opportunistic silence (OS) as a mediating factor and job level as a moderating effect in the POP-OS-performance relationship.

This study’s data were collected from 203 employees working in Indian high-power distance organizations (HPDOs), such as the military, police and security forces. Mediation and moderation analysis were conducted using PLS-SEM, and the moderated mediation index was calculated using Hayes PROCESS Macro.

The results indicate that OS fully mediates the POP-performance relationship – specifically, POP as a job demand activates OS, which acts as an energy/resource depleting mechanism and further deteriorates task performance. Interestingly, the overall negative influence of POP and OS on EP was stronger for employees at lower job levels than those at senior job levels.

This paper offers a unique set of findings that enrich the understanding of factors responsible for employees’ performance in the highly political environments of HPDOs. By using the lens of JD-R theory, this paper draws attention towards the tendency of employees to indulge in self-serving behaviours like OS in politically charged contexts which is detrimental to their performance and may also undermine overall organization’s productivity. Furthermore, this paper also highlights the conditional effects exerted by job level in the unique nexus of POP, OS and EP.