Purpose: 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.Design/methodology/approach: 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.Findings: The results of the linear regressions corroborate the existence of relationships between the ownership concentration, institutional ownership as well as managerial ownership and IR.Research limitations/implications: 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.Originality/value: 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.

Purpose: This paper aims to investigate the potential role of integrated reporting (IR) in mediating the association between board gender diversity (BGD) and firm performance in the context of UK companies. Design/methodology/approach: Using a quantitative research approach as delineated by Preacher and Hayes (2008), this study analyzes data collected from 449 companies operating in UK over the period spanning from 2015 to 2022. Findings: The analysis presents valuable insights into the relationship between board gender diversity, firm performance and the potential mediating effect of IR. Results shed light on the dynamics and potential connections among these variables, offering a nuanced understanding of their interplay. Originality/value: This research contributes to the existing literature by addressing a gap in understanding the role of integrated reporting (IR) in shaping the relationship between board gender diversity (BGD) and firm performance. While prior studies have explored BGD and firm performance independently, few have examined how IR initiatives may influence this relationship, particularly within the UK context. By investigating this interplay, the study offers new insights that are valuable for academics, practitioners and policymakers interested in corporate governance, sustainability practices and the broader impact of gender diversity on business outcomes.

This research, titled 'Qualitative Approach to Analyze Business Disclosures – A Content Analysis Perspective,' is a good idea but can be improved by introducing new empirical evidence throughout all sections. Secondly, in my opinion, while the method...