Exploring the Role of Corporate Culture as a driver of Corporate Reporting Choices

Corporate reporting is evolving over time, from traditional annual reporting towards sustainability reporting, integrated reporting, and more recently impact reporting. Indeed, companies need to account for the impact of their operations on a wide set of stakeholders. Most of previous studies investigate the role of companies’ characteristics in affecting the choice of reporting. This project expands current knowledge by exploring the role of corporate culture as a driver of corporate reporting choices.
This project has been funded by the Chartered Institute of Management Accountants (CIMA).