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Integrated reporting (IR) has been proposed to “reform” corporate financial statements, fill gaps in existing reporting practices and provide a better understanding of financial and nonfinancial information in an integrated manner. The purpose of this study aims to provide empirical evidence of the role of IR in mediating the effect of ownership structure on firm performance.

Structural equation modeling on panel data are used to study the impact of the role of IR in mediating the effect of ownership structure on firm performance. The present empirical study was based on a sample of 431 European firms belonging to common or civil law between 2012 and 2020.

Based on empirical results, this study shows that IR plays a mediating role in the relationship between ownership structure attributes (ownership concentration, institutional ownership and managerial ownership) and the performance of European common law firms. In civil law countries, it only has a mediating effect on the relationship between institutional ownership and performance.

This study provides evidence for IR, ownership structure and firm performance. This chapter highlights the global need for a generally accepted set of standards for sustainability and IR practices.

This study aims to explore the relationship between integrated reporting (IR) and corporate social responsibility (CSR) in the context of South Africa, specifically exploring the mediating impact of board cultural diversity on this relationship.

This study analyzed data from 107 companies operating in South Africa between 2010 and 2022 using the quantitative research method described by Preacher and Hayes (2008).

The research findings illuminate the complex dynamics of cultural diversity on boards as mediators in integrating reporting practices and CSR initiatives. A more diverse board has been shown to mediate and strengthen the relationship between IR and CSR, leading to improved sustainability performance.

These findings have practical implications for various stakeholders in the South African corporate environment, including boards of directors, policymakers and investors and emphasize the importance of promoting cultural diversity to promote corporate sustainability and social responsibility. Furthermore, these findings provide insights for creating inclusive and effective boards of directors capable of leading organizations toward more responsible and sustainable practices.

Within the theoretical framework of corporate governance, the article aims to examine the impact of ownership structure on the level of disclosure of financial and non-financial information in integrated reporting (IR), and the effect is sensitive to national legal systems.

Regressions on panel data are used to study the impact of ownership structure on IR. The present empirical study was based on a sample of 431 European firms belonging to common or civil law for the period spanning 2012 and 2019.

The results of the linear regressions corroborate the existence of relationships between the ownership concentration, institutional ownership as well as managerial ownership and IR.

The study have limitations as follows: the role of the ownership structure studied here, the model should incorporate other internal and external control mechanisms to represent reality more fully. The mechanisms include board characteristics, financial market, labor market, the goods and services market, etc. that affect managerial latitude and, therefore, the adoption of IR. Finally, the authors will consider future theoretical and empirical improvement. For example, it would be interesting to extend the theoretical framework to the contributions of cognitive governance and to empirically examine the modeling with a larger sample of firms, including an international comparison.

The study provides evidence as to the disclosure of IR and ownership structure. The originality/value chapter highlights the global need for a generally accepted set of standards for sustainability and IR practices.

Integrated reporting (IR) is the latest development in corporate reporting. It is a tool capable of better representing the ability of companies to create value over time. The purpose of this paper is to examine the relationship between the CEO’s characteristics (age, gender, education and experience) and firm performance through a mediating variable, namely, IR.

This study is a quantitative research and used panel data. Based on a sample of 449 UK firms or using a sample of 449 UK companies between 2010 and 2020 on STATA17 and structural equation model was used to analyze data and test hypotheses.

The results show that IR has only indirect mediation on the relationship between CEO’s characteristics and firm performance but mediates the relationship between CEO experience and performance in a complementary manner.

This article is motivated by the low number of works in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on CEO’s characteristics, IR and firm performance. This study focuses primarily on the importance of integrated reporting in UK.