Implementation of integrated reporting: a cross-countries' study

Abstract

This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive

Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection

“…The latest available global statistical data testifies to the trend as 75% (compared to 18% in 2002) of Published by ECSDEV, Via dei Fiori, 34, 00172, Rome, Italy http://ecsdev.org N100 companies (the top 100 companies by revenue in each of the 49 countries researched) and 93% (compared to 45% in 2002) of G250 companies (the world's 250 largest companies by revenue based on the Fortune 500 ranking of 2016) prepare and publish its sustainability reporting (KPMG, 2017, p. 9). The research in sustainability reporting is now vast area covering the preparation of the very report including among others frameworks of SR (Dumay, 2019;Hahn & Lülfs, 2014), voluntary vs. mandatory reporting (La Torre et al, 2020;Tjahjadi et al, 2020), stakeholders engagement (Bepari & Mollik, 2016;Herremans et al, 2016;Rhianon Edgley et al, 2010), materiality (Canning et al, 2019;Mio et al, 2020;Torelli et al, 2020), quality of SR (Daub, 2007;Michelon et al, 2015;van Staden & Hooks, 2007) as well as SR assurance which is manifested in such topics as accounting vs. non-accountants assurance providers (Farooq & de Villiers, 2017, 2019a, 2019b, assurance report content and quality (Hummel et al, 2019;Rossi & Tarquinio, 2017). This research areas constantly (1) produce a tangible amount of new publications and (2) gives new shoots in terms of the emergence of new branches of research and that in turn engenders the emergence of new studies that seek to capture the ever-growing field using the bibliometrics techniques into a digestible picture.…”

Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria

“…Corporate governance and financial reporting are highly interwoven. Financial reporting is considered as a crucial part of corporate governance mechanisms (Melis, 2004;Melisa and Carta, 2010;Chanatup, Aujirapongpan and Ritkaew, 2020;Tjahjadi, Harymawan, and Warsidi, 2020;Wati, Ramdany and Momon, 2020;Kulustayeva, Jondelbayeva, Nurmagambetova, Dossayeva and Bikteubayeva, 2020). Corporate governance is a major driver of quality financial reporting in firms in the light of macroeconomic challenges (Okpamen & Ogbeide, 2020).…”