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The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach

In: Integrated Reporting

Author

Listed:
  • Adriana Tiron-Tudor

    (Babes-Bolyai University)

  • Tudor Oprisor

    (Babes-Bolyai University)

  • Gianluca Zanellato

    (Babes-Bolyai University)

Abstract

Integrated reporting system is not a brand new territory, but a restructuring output of existing reporting components. In this respect, the authors’ underlying cause for investigation is that some of the framework’s key components are inspired and transposed from other reporting frames. The aim of this paper is to analyze the principles of integrated reporting, using content analysis on the conceptual framework, as well as existing sources from the literature, and check to which extent the set of principles embedded in this primary guideline document match with the principles from other major reporting frames. The valuable contributions of the paper in line with its main findings consist of tracking the principles’ sources of inspiration (and pinpointing new and upgraded instances, such as the strategic focus and future orientation), emphasizing the mimicry given by the integrated reporting system and, ultimately, showing the usefulness of this set of principles in the fuller output.

Suggested Citation

  • Adriana Tiron-Tudor & Tudor Oprisor & Gianluca Zanellato, 2019. "The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Mara Del Baldo (ed.), Integrated Reporting, chapter 0, pages 153-168, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-01719-4_8
    DOI: 10.1007/978-3-030-01719-4_8
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    Cited by:

    1. 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.

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