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Integrated reports: disclosure level and explanatory factors

Author

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  • Yaismir Adriana Rivera-Arrubla
  • Ana Zorio-Grima
  • María A. García-Benau

Abstract

Purpose - This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR), so as to assess the information level provided, identify trends and explore its determining factors. Design/methodology/approach - This study looks into the IR disclosure level of the annual reports published by 91 companies in the International Integrated Reporting Council (IIRC)’s pilot programme. The authors’ empirical research focuses on four areas: the guiding principles of connectivity and materiality, as well as two content elements: the business model and governance. Following extant research on voluntary disclosure, a disclosure index is proposed and some hypotheses are put forward on its connection with some corporate variables. Findings - The results point out that the disclosure levels of the IRs published by IIRC’s pilot programme members reach medium levels of disclosure. According to the authors’ index, the level of disclosure is significantly associated with the specific environment of organizations (i.e. region and industry), assurance of the report and publication in the IIRC website. Originality/value - This study makes a relevant contribution, as it presents an innovative IR disclosure index and sheds some light on the disclosure practices of early adopters of IR. This evidence is valuable in understanding the trends in this field and could help the IIRC and other standard setters with a view to improving sustainable development and reporting.

Suggested Citation

  • Yaismir Adriana Rivera-Arrubla & Ana Zorio-Grima & María A. García-Benau, 2017. "Integrated reports: disclosure level and explanatory factors," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(1), pages 155-176, March.
    • Handle: RePEc:eme:srjpps:srj-02-2016-0033
    DOI: 10.1108/SRJ-02-2016-0033
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    Citations

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    Cited by:

    1. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
    2. Mărioara Beleneși & Victoria Bogdan & Dorina Nicoleta Popa, 2021. "Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies," Sustainability, MDPI, vol. 13(9), pages 1-23, April.
    3. Teresa Herrador-Alcaide & Montserrat Hernández-Solís, 2019. "Empirical Study Regarding Non-Financial Disclosure for Social Conscious Consumption in the Spanish E-Credit Market," Sustainability, MDPI, vol. 11(3), pages 1-26, February.
    4. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
    5. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
    6. José Navarrete-Oyarce & Hugo Moraga-Flores & Juan Alejandro Gallegos Mardones & José Luis Gallizo, 2022. "Why Integrated Reporting? Insights from Early Adoption in an Emerging Economy," Sustainability, MDPI, vol. 14(3), pages 1-16, February.
    7. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
    8. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
    9. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
    10. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
    11. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
    12. Giuseppe Nicolò & Gianluca Zanellato & Adriana Tiron-Tudor, 2020. "Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
    13. Aleksandra Szewieczek & Beata Dratwińska-Kania & Aleksandra Ferens, 2021. "Business Model Disclosure in the Reporting of Public Companies—An Empirical Study," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
    14. Tiron-Tudor Adriana & Jula Octavian & Martin Diana Lavinia & Zanellato Gianluca, 2019. "Integrated Reporting Framework Application: A European Case Study in the Financial Sector," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 227-240, May.
    15. Niamh M. Brennan & Doris M. Merkl-Davies, 2018. "Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 553-577, July.
    16. 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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