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Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe

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  • Zanellato Gianluca

    (Babes-Bolyai University, Romania)

Abstract

The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.

Suggested Citation

  • Zanellato Gianluca, 2021. "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(3), pages 1-20, December.
    • Handle: RePEc:vrs:subboe:v:66:y:2021:i:3:p:1-20:n:1
    DOI: 10.2478/subboec-2021-0011
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    1. Andreas Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis & Aggelia Xanthopoulou, 2022. "Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms," Energies, MDPI, vol. 15(22), pages 1-13, November.

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    More about this item

    Keywords

    Oil & Gas; Integrated Reporting; Europe; Qualitative Content Analysis;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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