Auditing Integrated Reports: Are there Solutions to this Puzzle?

Oprisor, Tudor

doi:10.1016/s2212-5671(15)00716-9

Cited by 23 publications

(20 citation statements)

References 8 publications

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“…Second, our findings support the criticism regarding the lack of widely recognized standards for IR and the insufficiency of specific CSR measures [25,26,58]. LOTOS follows the IIRC's conceptualization of IR, which is built around a notion of value that is generated from six categories of capital, not necessarily owned by the company: financial, manufactured, intellectual, human, social, and natural [16].…”

Section: Discussionsupporting

confidence: 71%

Integrated Reporting Narratives: The Case of an Industry Leader

2019

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In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006–2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards.

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Section: Discussionsupporting

confidence: 71%

Integrated Reporting Narratives: The Case of an Industry Leader

2019

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“…As we know integrated reporting gives a different perspective on future developments (Oprisor, 2015), and until now there is a large group of companies that prepared their accounts using integrated reporting since 2011 (Dumitru & Jinga, 2015). Firms like Nordisk, Sony, Hyundai engineering, etc.…”

Section: History Of Integrated Reportingmentioning

confidence: 99%

“…Also in favor of integrated reporting is its popularity gained in the last years, and the most comments through it are focused on regulatory perspective (Oprisor, 2015). The IIRC has been a good promoter of integrated reporting and it becomes useful to develop its framework (Oprisor, 2015).…”

Section: Arguments In Favor or Against Integrated Reporting (Benefitsmentioning

confidence: 99%

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A New Form of Reporting For Companies. The Integrated Reporting.

Faria¹

2016

IJMEI

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: The importance of developing this research is due to the fact of integrating reporting as a new practice, and concept and a new form of communicating information through accountability. Companies which adopt this form of communication need models, and the institution that regulates integrated reporting is making adjustments on a framework to help them to compile information. The objective of this study is to present the state of art giving the most important steps in the history of integrated reporting, and giving some points of view to verify in future research. In this study, we analyzed the evolution of integrated reporting revising the recent literature. First, we study the history, them the contents of integrated reporting and finally we discuss arguments in favour or against integrated reporting. We conclude that there are several advantages above the disadvantages that need to be improved to disseminate the form of doing integrated reporting all over the world for some kind of companies.

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“…Integrated reporting <IR> provides users with more transparent information containing historical and future performance of an entity (Adams and Simnett, 2011;Azam, Warraich and Awan, 2011;Gurvitsh and Sidorova, 2012;Adams, 2015) and discloses financial and non-financial information (Jensen and Berg, 2012;Soyka, 2013;Eccles, Krzus and Ribot, 2015;Oprisor, 2015;Burke and Clark, 2016;Morros, 2016). It is argued that this reporting can change investors perspectives from short-term financial goals to long-term business strategies (Eccles, Cheng and Saltzman, 2010;Eccles, Krzus and Ribot, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Patterns of Integrated Reporting: a Comparative Study of Companies Listed on the Johannesburg Stock Exchanges and Indonesia Stock Exchanges

Chariri

2019

JRAK

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Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation.

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Auditing Integrated Reports: Are there Solutions to this Puzzle?

Cited by 23 publications

References 8 publications

Integrated Reporting Narratives: The Case of an Industry Leader

Integrated Reporting Narratives: The Case of an Industry Leader

A New Form of Reporting For Companies. The Integrated Reporting.

The Patterns of Integrated Reporting: a Comparative Study of Companies Listed on the Johannesburg Stock Exchanges and Indonesia Stock Exchanges

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