Modeling the Relationship Between Integrated Reporting Quality and Sustainable Business Development

Ciubotariu, Marius-Sorin; Socoliuc, Marian; Grosu, Veronica; Mihailă, Svetlana; Cosmulese, Cristina Gabriela

doi:10.3846/jbem.2021.15601

Cited by 8 publications

(5 citation statements)

References 16 publications

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“…According to them, current high-quality integrated reports do not appear to improve a company's information environment and do not provide additional relevant information to capital markets in a voluntary setting. Cosmulese et al (2019), Matemane and Wentzel (2019) and Ciubotariu et al (2021) examined the relationship between IR quality and financial performance and found that only earnings per share were positively related, while firm value and profitability were not associated. Future research needs to reexamine this issue, considering that short-term earnings represented by EPS are as important as long-term values represented by Tobin's Q and economic value added.…”

Section: Consequencesmentioning

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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Section: Consequencesmentioning

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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“…No doubt that investors will be highly interested in the renewable energy costs and in the way they will affect their profits, yet, at the same time, the concern for ensuring the sustainability of their investments will become a top priority when it comes to the protection of the environment and to setting in place of the organisational policies which will show the community their best intentions (Socoliuc et al, 2018;Socoliuc et al, 2020;Ciubotariu et al, 2021). Consequently, the findings of this paper reinforce the ideea that the investments in the renewable energy depend on the stability and the dependability of the regulatory framework characterizing the renewable energy investments.…”

Section: Investors Perceptionmentioning

confidence: 99%

Designing the profile of industrial consumers of renewable energy in Romania under the impact of the overlapping crisis

et al. 2022

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Prior to the outbreak of the conflict in Ukraine, the European energy markets had already been in a profound state of crisis with prices reaching top levels and with minimum supplies. The cost of the energy has had a significant impact on the performance and the sustainability of the majority of the economic operators, most of them considering the overgrowth of the price of the energy and the raw materials as the main risks in terms of the short - term development of the operational activity. Given the current situation, the aim of the study is to identify new solutions to reduce the negative effects of the present day crisis on the Romanian economic operators. In this context, the study focuses on the following objectives: O1—estimating the social and economic effects on the economic operators as a result of the energy crisis; O2—identifying the key factors which make the economic operators switch from the traditonal resources consumption to the renewable energy consumption and O3 - analyzing the influence factors in stimulating the investments in the renewable energy. The research methods that have been used are based on the quantitative analysis with the help of a questionnaire applied to 264 Romanian production companies. The final results of the present study refer to designing an overall profile of the industrial consumers given the escalation of the energy crisis worldwide. The findings of the study can be useful both for the final energy consumers and for the producers and distributors alike and ultimately for the European and national legislators whose decisions are closely related to the very future of these economic entities.

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“…Integrated Reporting (IR), a new strategy for corporate communication, has received a lot of attention recently as a way to get over these limits (Renato Camodeca, 2018). By strengthening responsibility and stewardship while also improving the quality of the information delivered to stakeholders, IR might meet their needs (Ciubotariu et al, 2021). IR encourages a more unified, succinct, and effective corporate reporting strategy and improves resource allocation in the decision-making process, demonstrating how firms can build value over time (Aceituno, 2013).…”

Section: Introductionmentioning

confidence: 99%

Challenges of social and environmental issues of companies operating in the energy industry

Dinu,

Lupu,

Negrus-Costin

2023

Provocările Contabilității În Viziunea Tinerilor Cercetători, Editia VII

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The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result.

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Modeling the Relationship Between Integrated Reporting Quality and Sustainable Business Development

Cited by 8 publications

References 16 publications

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

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

Designing the profile of industrial consumers of renewable energy in Romania under the impact of the overlapping crisis

Challenges of social and environmental issues of companies operating in the energy industry

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