The influence of integrated thinking on corporate performance: the mediating role of publishing an integrated report
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2021-06-25
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en
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This study examines whether integrated thinking influences corporate performance for a sample of European listed firms during the years 2014-2019. In addition to this direct effect, this study also investigates the potential indirect effect of integrated thinking on corporate performance via publishing an integrated report. Using structural equation modeling with lagged effects, the results show that, integrated thinking positively affects the company’s non-financial performance and corporate performance. On the other hand, the results do not indicate that integrated thinking is significantly affecting the company’s financial performance. Finally, this study found no significant association between publishing an integrated report and the company’s financial, non-financial and corporate performance. Therefore, this study found no empirical evidence that integrated thinking is positively related to corporate performance via publishing of an integrated report.
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Faculteit der Managementwetenschappen