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The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe

Soufiene Assidi, Mohamed Elmagrhi Orcid Logo

Business Strategy and the Environment, Pages: 1 - 32

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1002/bse.70346

Abstract

Drawing on corporate sustainability and integrated reporting literature, this study investigates the extent to which corporate sustainability strategy influences integrated reporting quality, with a particular focus on the moderating role of national governance. Using a comprehensive panel data samp...

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Published in: Business Strategy and the Environment
ISSN: 0964-4733 1099-0836
Published: Wiley 2025
Online Access: Check full text

URI: https://cronfa.swan.ac.uk/Record/cronfa70726
first_indexed 2025-10-20T08:33:46Z
last_indexed 2025-12-05T09:28:14Z
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spelling 2025-12-03T15:50:00.5404954 v2 70726 2025-10-20 The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2025-10-20 CBAE Drawing on corporate sustainability and integrated reporting literature, this study investigates the extent to which corporate sustainability strategy influences integrated reporting quality, with a particular focus on the moderating role of national governance. Using a comprehensive panel data sample of 2850 firm-year observations from 285 non-financial firms across six key European economies (the United Kingdom, Germany, Denmark, France, Sweden, and Italy) over the period 2013-2022, our study contributes to the extant literature by providing timely evidence on the impact of corporate sustainability strategy on integrated reporting quality. Our findings show that firms with strong sustainability strategies tend to engage in high-quality integrated reporting. Furthermore, our evidence suggests that the influence of corporate sustainability strategy on integrated reporting is moderated/explained largely by national governance. Our findings are robust to controlling for various endogeneity issues, with major implications for managers, policymakers, governments, and other stakeholders. Journal Article Business Strategy and the Environment 0 1 32 Wiley 0964-4733 1099-0836 Corporate sustainability strategy; integrated reporting quality; national governance; neo-institutional theory; Europe. 14 11 2025 2025-11-14 10.1002/bse.70346 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University Not Required 2025-12-03T15:50:00.5404954 2025-10-20T09:26:27.7828408 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Soufiene Assidi 1 Mohamed Elmagrhi 0000-0003-3803-8496 2 70726__35390__8cd1491535ea412ead82cc0b509ba9de.pdf ACCEPTED_BSE_Full_Manuscript_20_Oct_2025.pdf 2025-10-20T09:31:59.3723874 Output 525368 application/pdf Accepted Manuscript true Author accepted manuscript document released under the terms of a Creative Commons CC-BY licence using the Swansea University Research Publications Policy (rights retention). true eng https://creativecommons.org/licenses/by/4.0/deed.en
title The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
spellingShingle The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
Mohamed Elmagrhi
title_short The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
title_full The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
title_fullStr The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
title_full_unstemmed The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
title_sort The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Soufiene Assidi
Mohamed Elmagrhi
format Journal article
container_title Business Strategy and the Environment
container_volume 0
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publishDate 2025
institution Swansea University
issn 0964-4733
1099-0836
doi_str_mv 10.1002/bse.70346
publisher Wiley
college_str Faculty of Humanities and Social Sciences
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hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
document_store_str 1
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description Drawing on corporate sustainability and integrated reporting literature, this study investigates the extent to which corporate sustainability strategy influences integrated reporting quality, with a particular focus on the moderating role of national governance. Using a comprehensive panel data sample of 2850 firm-year observations from 285 non-financial firms across six key European economies (the United Kingdom, Germany, Denmark, France, Sweden, and Italy) over the period 2013-2022, our study contributes to the extant literature by providing timely evidence on the impact of corporate sustainability strategy on integrated reporting quality. Our findings show that firms with strong sustainability strategies tend to engage in high-quality integrated reporting. Furthermore, our evidence suggests that the influence of corporate sustainability strategy on integrated reporting is moderated/explained largely by national governance. Our findings are robust to controlling for various endogeneity issues, with major implications for managers, policymakers, governments, and other stakeholders.
published_date 2025-11-14T05:31:32Z
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score 11.444473

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