Practical use of the integrated reporting framework – an analysis of the content of integrated reports of selected companies (original) (raw)
Related papers
2016
The purpose of this ongoing study, at this stage, is to present a checklist to assess the gap between present corporate reporting practices and the International Integrated Reporting Council's (IIRC) Guidelines on preparing an integrated report. Since integrated reporting is "principle driven" than "rule based" there is a need to assess the emerging integrated reporting practice against what IIRC has laid down in their guidelines. The check list we develop here attempts to overcome the inherent several weaknesses in the existing few check lists. Hence, this check list was developed by perusing the extant literature on integrated reporting. This check list, in addition to providing a tool for evaluating the corporate integrated reports against IIRC Guidelines, can also be used by corporate managers to assess the level of their integrated reporting. This assessment could also be a catalyst in creating the requisite changes to the corporate practice, in particular to the integrated thinking process.
Exploring Integrated Reporting Research: Results and Perspectives
International Journal of Accounting and Financial Reporting, 2017
Integrated reporting is progressively influencing corporate non-financial reporting and, more recently, scientific debate. It is a model for combining into “One Report” the various aspects of non-financial information. Scientific debate - currently in a developmental phase – shows a lack of contributions on the subject with respect to its potential importance, and the need for more robust theoretical reflection. This article sets out to explore studies of integrated reporting to date, identifying perspectives of analysis and outlining possible routes for future development. The research is exploratory in nature and investigates the dissemination and dynamics of IR studies from when the concept appeared to date by using three of the main databases for scientific publications (Science Direct, Ebsco and Scopus) and Google Scholar research engine. The analysis shows that attention to integrated reporting exploded from 2013 and that current research uses a variety of methodologies, mainl...
Sustainability
The lack of an agreed valid measurement of integrated reporting () among organizations poses a constant problem to empirical researchers. Lueg and Lueg proposed an score that rates and categorizes reports according to their compliance with the principles of . This study tested and validated their proposed coding catalogue, constructs, and taxonomy using capital market data and multivariate statistics. These findings suggested that this score and the corresponding taxonomy for classifying reports has a high predictive validity and can be used by future researchers to measure . In particular, this score confirmed that integrated thinking reports tend to be published by large organizations in controversial industries with an above-average performance (Adj. R2 = 42.2%). The findings also suggested that the construct form of the integrated report contributes more explanatory power than the construct content. In this regard, the results indicated that only full implementers of show associ...
Towards Integrated Reporting: Concepts, Elements and Principles
Integrated Reporting, 2013
Integrated Reporting is a process that results in communicating-through the annual integrated report-value creation over time. The purpose of this chapter is to introduce the idea and the logic underpinning Integrated Reporting, shed light on the reasons that enabled the debate on Integrated Reporting to gain relevance over the recent years, and illustrate the features of the Consultation Draft released by the International Integrated Reporting Council on April 2013. In doing so, we focus our attention on a brief review of the fundamental concepts, content elements and guiding principles proposed within the Consultation Draft. We end the chapter with some reflections on the challenges ahead for Integrated Reporting, and on the potential impact of its adoption on the role of the management accounting function.
Integrated reporting: background, measurement issues, approaches and an agenda for future research
We discuss the background to integrated reporting, a new reporting framework focused on firms' future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.
Integrated Reporting as an Academic Research Concept in the Area of Business
Sustainability, 2021
Recent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used ar...
Research agenda on Integrated Reporting- New Emergent Theory and Practice
This paper investigates integrated reporting by presenting the main theories that surround this new and emergent reporting trend. We analyze the previous literature in the field of corporate disclosure, non-financial reporting, and sustainability providing a deep understanding on the process of diffusion and adoption of integrated reports. The paper represents a discourse on theories about integrated reporting, claiming that institutional theory and diffusion and adoption theory represent solid research base for studies in the area of integrated reporting. We also employ in a presentation of the most appropriate methodology and data sources for research on integrated reports. We consider that the current paper sets the main coordinates of integrated reporting by connecting this field to the contemporary literature and providing a set of methodologies for future studies along with the research fundamentals in the form of ground theorization.
Integrated reporting: A cross-cutting theoretical view on its use and value
Journal of Economic and Financial Sciences
Orientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research purpose: Wide-ranging findings have been reported on the drive behind and consequences of integrated reporting (IR). Theoretical perspectives used to review financial and non-financial corporate reporting were critically compared to propose a cross-cutting theoretical view on IR, thereby enhancing multidisciplinary dialogue.Motivation for the study: Integrated reporting has pointed to fragmentation in corporate disclosures. The call for integrated thinking also exposes not only divergent reporting approaches but also a gap between two main schools of thought in accounting research and theory.Research approach/design and method: A critical literature review was conducted, examining scholarly research on IR, practitioner reports and relevant tex...
The Future of Corporate Reporting: Integrated Reporting
2019
In the today’s business world, it is inevitable to be affected by the rapid changes in terms of companies. Without doubt that the current reporting practices have been impressed by changes as well. Though all stakeholders want to be informed more in a simplest way, many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess them separately to see entire story. Additionally, creating value side of current reports are still being debated. Therefore, corporate reporting must move a step forward to express more with less, which called as “Integrated Reporting” (IR) that combines the all pieces of puzzle. It isn’t only integrated both financial and non-financial knowledge into a single and brief report, but also integrated thinking of all aspects of businesses in terms of creating value over time. Accordingly, the aim of this study is to emphasize advancements in corporate...