Board diversity and interlocking directorates: Their association with readiness to adopt Integrated Reporting

Integrated reporting, a new type of international voluntary corporate reporting, encourages corporations to think about their value creation stories over time. Dr Liu developed a comprehensive Integrated Reporting Disclosure Index and used it to provide a holistic understanding of the impact of three director characteristics (gender, interlocking directorates, female interlocking directorates), on companies' readiness to adopt integrated reporting. Her findings reveal the value of female social and relationship capital through director interlocks in diffusing reporting practices, and will increase awareness of the potential benefits females bring to the corporate boardroom and the benefits of integrated reporting.