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Are Integrated Reports Really Integrated in Spain?

In: Integrated Reporting

Author

Listed:
  • Belen Fernandez-Feijoo

    (Universidade de Vigo)

  • Silvia Romero

    (Montclair State University)

  • Silvia Ruiz Blanco

    (Universidade de Vigo)

Abstract

The purpose of the chapter is three fold. First, it sets out to provide an understanding of the evolution of integrated reporting in Spain. Second, it assesses the integrated thinking of companies through the analysis of the CEO presentation pages of the Integrated Report. And third, to study to what extent are integrated reports committed to sustainability and really integrated. These assessments will uncover issues and benefits from Integrated Reporting and its implementation process. We are exploring these topics using text-mining and content analysis techniques, besides the descriptive analysis of the documents from 2015. We select Spain because it is a leading country in CSR reporting. Our results show a disparity between the underlying integrated thinking shown in the presentation letters/messages and the reference to the capitals proposed by the IIRC. Finally, the IR seems to be a tool to send signals to specific stakeholders: employees and financial capital providers.

Suggested Citation

  • Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz Blanco, 2019. "Are Integrated Reports Really Integrated in Spain?," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Mara Del Baldo (ed.), Integrated Reporting, chapter 0, pages 291-318, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-01719-4_15
    DOI: 10.1007/978-3-030-01719-4_15
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    Cited by:

    1. Fernández-Vázquez, José-Santiago & Sancho-Rodríguez, Ángel, 2020. "Critical discourse analysis of climate change in IBEX 35 companies," Technological Forecasting and Social Change, Elsevier, vol. 157(C).

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