Measuring the Level of Integrated Reporting Alignment with the  Framework

Marrone, Arcangelo; Oliva, Lara

doi:10.5539/ijbm.v14n12p110

Cited by 26 publications

(35 citation statements)

References 37 publications

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“…The literature agrees on the positive effects of the firm dimension on non-financial disclosure (Khan, 2010;Andrikopoulos et al, 2014;Frías-Aceituno et al, 2014;Sharif & Rashid, 2014;Sierra-García et al, 2015;Bhasin et al, 2015;Abdullah et al, 2015;Marrone & Oliva, 2019).…”

Section: Hypothesis Developmentmentioning

confidence: 65%

“…In the literature, the investigations relating to the level of alignment of the integrated reports with the IIRC framework are still lacking. A first scoreboard to measure the level of compliance was defined by Marrone & Oliva (2019). However, more effort is needed to define the factors able to influence the level of alignment of the integrated reports with the IIRC framework.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Integrated reporting offers large companies a tool to meet the needs of stakeholders, to reduce the risks of government interference and to mitigate pressures. However, for this to happen an adequate level of compliance of the integrated report with the IIRC framework is required (Marrone & Oliva, 2019). In fact, a greater alignment allows a greater standardization of the contents improving the readability and increasing the comprehensibility of the integrated reports by the stakeholders.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…The level of alignment with the IIRC framework (IRAL) represents the dependent variable of this work. To measure the level of alignment with the IIRC framework, this study adopts the scoreboard developed by Marrone & Oliva (2019). This scoreboard evaluates the presence within the integrated report of information related to the content elements and to the fundamental concepts (IIRC, 2013).…”

Section: Variables and Model Specificationmentioning

confidence: 99%

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The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Marrone¹,

Oliva²

2019

IJBM

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In recent years, corporate disclosure policies have undergone important changes due mainly to greater requests from stakeholders and the presence of limited resources. Companies are forced to rethink their disclosure strategies and the way they communicate to the outside, in order to increase transparency and meet the needs of their stakeholders. In this context, Integrated Reporting (IR), developed by the International Integrated Reporting Council (IIRC), represents a new way to provide, in a single document, interconnected information on strategies, risks, performance, governance and future prospects. In the development process of this reporting tool, South Africa played an important role. Therefore, this study aims to analyse the level of alignment of integrated reports with the IIRC framework in the South African contest. The results show first of all that South African companies provide integrated reports with high levels of alignment with the IIRC framework. Secondly, the analysis of the determinants shows how firm size, firm profitability and financial leverage positively affect the level of compliance of the integrated reports with the IIRC requirements.

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Section: Hypothesis Developmentmentioning

confidence: 65%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Variables and Model Specificationmentioning

confidence: 99%

See 2 more Smart Citations

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Marrone¹,

Oliva²

2019

IJBM

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“…These studies, however, focused exclusively on the adoption of this tool or on the quality of the information provided. An aspect still little analysed is represented by the level of alignment of the integrated reports with the IIRC framework (Marrone & Oliva, 2019). The alignment of the reports with the IIRC requirements, favouring the standardization of the contents, could facilitate the reading and understanding of the documents to investors and to all stakeholders (Marrone & Oliva, 2019).…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance Variables and Integrated Reporting

Marrone¹

2020

IJBM

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Integrated reporting (IR) represents the last frontier of corporate disclosure. Its purpose is to provide information on an organization's strategy and its business model, performance and governance, offering a clear overview of the organization's capacity to create value. From an academic point of view, the focus on integrated reporting has grown significantly in recent years. However, an aspect still little explored is represented by the level of compliance of the integrated reports with the IIRC requirements. Among the few studies on the issue of the level of alignment of integrated reports with the IIRC framework, only two focused on identifying the determinants. This work aims to bridge this gap through the analysis of the effect of three characteristics of the board (size, average age, gender diversity) and one of the CEO (duality) on the level of compliance of integrated reports with the IIRC framework. The results show a significant and positive effect of board size and board gender diversity on the level of alignment of integrated reports with the IIRC framework. They also show a significant and negative effect of the CEO duality and a not significant effect of the board average age.

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The role of ownership structure in integrated reporting policies

et al. 2020

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Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short, medium, and long term. It can better represent existing relationships between the company and its stakeholders, with a particular focus on investors. Attention to IR has grown considerably in recent years. However, studies on the determinants of IR quality are still limited. This study aims to bridge this literature gap by being the first study to analyse the role of ownership structure in IR context. To this end, it uses agency theory and is based on a sample of 152 international companies that have adopted IR. The results indicate a positive effect of institutional ownership and a negative effect of ownership concentration, managerial ownership and state ownership on the quality of integrated reports. These results are also consistent with the level of alignment of integrated reports with the framework. To our knowledge, this is the first study that analyses the role of ownership structure in the IR policies.

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Measuring the Level of Integrated Reporting Alignment with the Framework

Cited by 26 publications

References 37 publications

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Corporate Governance Variables and Integrated Reporting

The role of ownership structure in integrated reporting policies

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