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Integrated reporting and board features

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  • Rares HURGHIS

    (Babe?-Bolyai University, Cluj-Napoca, Romania)

Abstract

In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting. Issuing an integrated report became a necessity, because the report explains to the investors how the organization creates value over time. The governance structure, more exactly the board of directors, decides whether or not the company will issue an integrated report. Thus, are there certain features of the board that might influence the issue of an integrated report? Do the companies which issue an integrated report have certain features of the governance structure? Looking for an answer to these questions, we seek for any possible correlations between a disclosure index and the corporate governance structure characteristics, on a sample from the companies participating at the International Integrated Reporting Council Examples Database. The results highlight that only the size of the board influences the extent to which the issued integrated report is in accordance with the International Framework.

Suggested Citation

  • Rares HURGHIS, 2017. "Integrated reporting and board features," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-83, February.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:145:p:83
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    References listed on IDEAS

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    Cited by:

    1. Alina Bratu, 2017. "Empirical study regarding the integrated reporting practices in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 613-613.
    2. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.

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    More about this item

    Keywords

    integrated reporting; sustainability reporting; corporate reporting; corporate governance.;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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