PABLO RODRIGUEZ GUTIERREZ2026-01-292026-01-29201910.1108/SAMPJ-12-2017-01562-s2.0-85068378026https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/30582AccountingBusiness, Management and Accounting (all)Renewable Energy, Sustainability and the EnvironmentIs integrated reporting transformative?: An exploratory study of non-financial reporting archetypesresearch article