Integrated Reporting Quality Assessment

Agustia, Dian; Sriani, Dewi; Wicaksono, Hendro; Gani, Lindawati

doi:10.9770/jssi.2020.10.1(4)

Cited by 9 publications

(10 citation statements)

References 23 publications

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“…In general, empirical research on disclosures about the BM can be divided into two main groups, the first, raising the problem of compliance of BM disclosures with the <IR> Framework proposed by IIRC (Eccles et al, 2015;Bek-Gaik and Rymkiewicz, 2016;Walińska et al, 2015;Albertini, 2019;Malola and Maroun, 2019), and the second group aimed at assessing the quality of disclosed information on the BM (Lai et al, 2013;Eccles and Krzus, 2014;Bagnoli and Redigolo, 2015;Bini et al, 2016;Melloni et al, 2016;Kiliç and Kuzey, 2018;Lai et al, 2018;Pistoni et al, 2018;Bezverkhyi et al, 2019;Gerwanski et al, 2019;Sukhari and de Villiers, 2019;Agustia et al, 2020;Songini et al, 2020;Bek-Gaik and Surowiec, 2020;Al Amosh and Mansor, 2021;Iatridis et al, 2021;Songini et al, 2021).…”

Section: Business Model In Integrated Reports -Results Of Literature ...mentioning

confidence: 99%

The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland

Bek-Gaik¹,

Surowiec²

2022

ERSJ

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Purpose:The purpose of the paper is to identify and evaluate business model disclosures in integrated reports published by Polish companies. The article attempts to determine how practitioners understand and explain the concept of a business model and whether the implementation of integrated reporting has influenced the scope and form of presenting information on the business model. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of integrated reporting. Design/methodology/approach: The quantitative and qualitative content analysis of business model disclosures in integrated reporting was performed in order to assess the current status of business model disclosures presented by Polish companies. The analysis covered 74 integrated reports prepared in the years 2016-2019. Findings: The findings proved that most elements of business model have the nature of qualitative narrations regarding strategy, various forms of capital, business activities and outputs, while less attention was paid to business model adaptability, position of the organization within the value chain, waist/by-products, and outcomes' effect on various forms of capital. Practical Implications:The results of the study complement the research gap of current literature on business model disclosures quality in Polish practice. Originality/Value: The research presented in the article contributes to the current literature on integrated reporting by using the novel dataset, identifying the level of business model disclosures in the examined integrated reports, and is aimed at presenting a critical interpretative perspective.

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Section: Business Model In Integrated Reports -Results Of Literature ...mentioning

confidence: 99%

The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland

Bek-Gaik¹,

Surowiec²

2022

ERSJ

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“…The research on the quality of integrated reporting was conducted on the example of different regions. Agustia et al (2020) found that the integrated reports published by European firms show moderate quality, however they observed an partial improvement in integrated reporting quality over time, especially for readibility and clarity of reports. Al Amos and Mansor (2021) examined the current state of integrated reporting quality in a developing country and indicated significant variations in the current practice, where the high level of disclosure presented only two reporting elementsrisks and opportunities, and the basis of preparation and presentation, while the disappointing level of disclosure showed such reporting elements as governance and outlook.…”

Section: Empirical Research On Forward-looking Disclosures In Integra...mentioning

confidence: 93%

“…• The use of management accounting tools in the process of preparing an integrated report (Massingham, 2019). • Quality of disclosures in in integrated reporting (e.g., Pistoni et al, 2018;Kiliç and Kuzey, 2018;Bezverkhyi et al, 2019;Gerwanski et al, 2019;Agustia et al, 2020;Songini et al, 2020;Al Amos and Mansor, 2021;Iatridis et al, 2021;Songini et al, 2021). • Analysis of the information content of integrated reports and comparison of the structure of integrated reports with the framework of integrated reporting (e.g., Eccles and Krzus, 2014;Chersan, 2015;Eccles et al, 2015;Jinga and Dumitru, 2015;Albertini, 2019;Malola and Maroun, 2019).…”

Section: Empirical Research On Forward-looking Disclosures In Integra...mentioning

confidence: 99%

Forward-looking Disclosures in Integrated Reporting: Evidence from Poland

Bek-Gaik¹,

Surowiec²

2021

ERSJ

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Purpose:The purpose of the paper is to identify and evaluate forward-looking disclosures in integrated reports published by Polish companies. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of integrated reporting. Design/Methodology/Approach: The quantitative and qualitative content analysis of forward-looking disclosures in integrated reporting was performed in order to assess the current status of integrated reports prepared by Polish companies. The analysis covered 73 integrated reports prepared in the years 2016-2019. Findings: The findings proved that most of the items of future disclosures has the nature of qualitative narrations regarding strategy, information on growth opportunities, industry or market risk, environmental risk, while less attention was paid to investment projects, product research and development plans and financial risk; the analysis also indicated the level of association between current company financial performance and the quality of forwardlooking disclosure of integrated reporting. Practical Implications: The results of the study complement the research gap of current literature on integrated reporting and forward-looking disclosures in Polish practice. Originality/Value: The research presented in the article contributes to the current literature on integrated reporting by identifying the level of forward-looking disclosures in the examined integrated reports and is aimed at presenting a critical interpretative perspective. The findings of the research may provide the basis for proposing the use of different tools (such as management accounting tools e.g. balanced scorecard (BSC)) for the development and presentation of forward-looking disclosures.

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“…Companies are progressively aligning their reports with IR requirements as IR practices take shape. The level and quality of IR have significantly improved over time, according to the findings of Ahmed Haji and Anifowose (2016), Pistoni et al (2018) and Agustia et al (2020), while some concepts still need to be established. Therefore, future research could explore IR practice longitudinally, considering there has been a decade of IR implementation.…”

Section: Future Empirical Directionsmentioning

confidence: 99%

“…According to this theory, if IR forces companies to disclose proprietary information, the company’s value will decrease because IR disclosures become expensive. Companies will limit voluntary disclosure because the dissemination of strategic information can provide advantages for competitors (Lee and Yeo, 2016; Pistoni et al , 2018; Agustia et al , 2020).…”

Section: Theoretical Lensesmentioning

confidence: 99%

A closer look at integrated reporting quality: a systematic review and agenda of future research

Permatasari¹,

Tjahjadi²

2023

MEDAR

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Purpose This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research. Design/methodology/approach This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature. Findings The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research. Research limitations/implications The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area. Practical implications This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups. Originality/value To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

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Integrated Reporting Quality Assessment

Cited by 9 publications

References 23 publications

The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland

The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland

Forward-looking Disclosures in Integrated Reporting: Evidence from Poland

A closer look at integrated reporting quality: a systematic review and agenda of future research

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