ABSTRACT
In line with the increasing relevance of integrated reporting (IR) in recent years, a growing body of research has emerged investigating various determinants of IR implementation and quality. Corporate governance potentially affects IR practices; prior studies have documented their influence on sustainability reporting and other forms of voluntary disclosure. This chapter provides a systematic literature review of empirical quantitative studies that analyse the relationship between specific governance factors and IR. Building on stakeholder-agency theory, our literature review describes the effect of both firm-specific and country-specific governance factors on IR. The subsequent discussion of key implications and recommendations for further research offers valuable insights for academia, practice and regulators.
