Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies

Needles, Belverd E.; Frigo, Mark L.; Powers, Marian; Shigaev, Anton

doi:10.1108/s1479-351220160000031019

Cited by 27 publications

(18 citation statements)

References 24 publications

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“…According to stakeholder theory, companies can maintain a strong relationship with stakeholders by achieving their objectives; this relationship can also improve the company's reputation and have a positive impact on firm performance (Bose et al, 2017). Moreover, responding to the demands of stakeholders leads to competitive advantage and sustainability (Needles et al, 2016). This theory also states that the expectations of shareholders and the ability to meet their demands are crucial in maintaining a firm's legitimacy and achieving sustainable performance (Ferri et al, 2016).…”

Section: Stakeholder Theorymentioning

confidence: 99%

The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

2020

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Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.

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Section: Stakeholder Theorymentioning

confidence: 99%

The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

2020

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“…This study widens earlier research, which investigated the relationship between financial performance, IR and SR (Needles et al 2016). They compared a sample of high-performing businesses with sample groups performing integrated reporting and sustainability reporting.…”

Section: Literatur Reviewmentioning

confidence: 86%

Sustainability Reporting and Integrated Reporting: Evidence From Turkish High Performance Companies

Needles

Sari

Güngör

et al. 2019

Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

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This study widens earlier research, which examined the relationship between financial performance, sustainability reporting (SR) and integrated reporting (IR). High performance enterprises and control group companies were compared with regard to their state of readiness to IR and SR. The population includes non-financial companies in Borsa Istanbul (BIST). Our hypothesis is that HPC will exceed Non-HPC in IR and SR. We evaluate two groups disclosure practices based on an IR and sustainability reported matrix developed from the International Integrated Reporting Committee (IIRC) and Global Reporting Initiative (GRI) standards. The findings reveal that HPCs in Turkey show more on the disclosures of SR and IR compared to Non-HPCs. The paper provides evidence that support the suggestion that Turkish HPCs disclose better information compared to Non-HPCs and achieved to support conclusions of previous research.

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“…As observed by Shah, Arjoon and Rambocas (2016) and Wang (2015) in their studies carried out in developed economies, they demonstrated mixed evidence on the impacts of SR practices on financial performance, which in turn positively implicates Tobin's Q score. Studies by Bhatia and Tuli (2018), de Klerk and de Villiers (2012), Laskar and Maji (2018), Murray et al (2006), Needles et al (2016) and Wang (2015) found that SR practices by firms in developed economies have a positively impact on the financial performance, resulting in higher firm's value and earnings. Therefore, quality SR practices have an impact on the financial performance of a firm and inevitably yields improved Tobin's Q value.…”

Section: Discussionmentioning

confidence: 99%

Sustainability Reporting (SR) Disclosure and Value Relevance on Listed Saudi Firms

Haidar¹,

Sohail²

2021

OJBM

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This study examines whether Sustainability Reporting (SR) contributes to the financial performance indicators of Saudi listed firms. The study's data are imperiled to regression analysis using the econometric model in computing the Tobin's Q value as proposed under the section on study variables. It also examines the value significance of SR on financial performance among the listed firms in Tadawul by determining whether Tobin's Q is statistically significant by specific firm's attributes, including firm size, leverage, and EPS. The outcomes indicate that Tobin's Q is statistically significantly influenced by leverage, EPS and firm size. Additionally, the study validates that no correlation occurs between the SR practices of the listed firms in Tadawul and the corporate financial performance.

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Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies

Cited by 27 publications

References 24 publications

The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

Sustainability Reporting and Integrated Reporting: Evidence From Turkish High Performance Companies

Sustainability Reporting (SR) Disclosure and Value Relevance on Listed Saudi Firms

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