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Assurance Of Integrated Reports: The State Of The Art

Author

Listed:
  • Madalina DUMITRU

    (Bucharest University of Economic Studies)

  • Raluca-Gina GU?E

    (Bucharest University of Economic Studies)

Abstract

The focus of this paper is the issue of assurance of different sustainability, social, environmental or governance sections of companies’ annual reports, which fall under the umbrella of integrated reports. The main research questions are: which are the sections assured; to what extent are the accounting and audit professionals involved in the assurance process of integrated reports; and which are the standards used in the assurance missions. We explore the integrated reports issued in 2014 by 98 companies included in the International Integrated Reporting Council’s Pilot Programme. Our main conclusions are that most of the companies obtain assurance only for a part of the information disclosed in the integrated reports, most of the reports are assured by the accountancy companies and the most used standard is ISAE 3000. The article is important for the accounting practitioners as it presents new opportunities for the development of the profession. From the academic point of view, the discrepancy between our results and the results of the studies based on sustainability reports proves that the assurance of the integrated reports is a specific theme, which should be studied separately.

Suggested Citation

  • Madalina DUMITRU & Raluca-Gina GU?E, 2016. "Assurance Of Integrated Reports: The State Of The Art," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 227-227, January.
    • Handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:227
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    Citations

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    Cited by:

    1. Ioana SOFIAN, 2016. "The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1335-1335.
    2. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    3. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    4. Borys Melnychuk & Serhii Ostapchuk, 2024. "Conceptual Foundations for Providing Integrated Reporting Assurance," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-117, June.
    5. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    6. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.

    More about this item

    Keywords

    assurance; accounting professionals; integrated reporting; Pilot Programme; assurance standards;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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