The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

Cheng, Mandy M.; Green, Wendy; Conradie, Pieter; Konishi, Noriyuki; Romi, Andrea M.

doi:10.1111/jifm.12015

Cited by 318 publications

(334 citation statements)

References 29 publications

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“…Rensburg and Botha (2014) demonstrated that integrated reports were taken as additional disclosures and these reports were taken or used as the main source of information by the very limited number of providers of financial capital. Many studies have addressed the needs of <IR> (Brown and Dillard, 2014;Cheng et al, 2014;Villiers et al, 2014;Adams, 2015). Lee and Yeo (2016) asserted that the benefits of this reporting exceed its costs.…”

Section: Literature Reviewmentioning

confidence: 99%

The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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Article History JEL Classification:M490.The necessities of cohesive, integrated and decision-supportive information for apprehending the future prospect and capacity of the companies have led to the advent of integrated reporting (). This study examines whether the Bangladeshi companies are moving towards . The extent of practices of the listed companies in Bangladesh for the year 2014 to 2016 has been measured with a view to reaching a conclusion. In regard to this study, DSE30 companies have been considered as the sample companies while their integrated reports or, in absence, their annual reports have been scrutinized. Content analysis approach has been followed in this study to construct index considering the fifty items of the eight content elements of as prescribed by International Integrated Reporting Council in its International Framework. Our analysis exhibits that in 2016, 22% of the sample companies have adopted , which has been commenced in 2015 whereas no company has undertaken in the year 2014. Content-wise index depicts that the disclosures of items under each of the content elements have been increasing over the time. Item-wise analysis has demonstrated some items of (i.e. materiality determinations process, linkage between strategy and resource allocation plan), disclosures of which have been appeared in the annual reports after the adoption of . Company-wise ensures that index for each company has been either increasing or remaining the same over the period. In total, index for all the sample companies has increased to 0.6148 from 0.4511 over the three years. These indicate that companies in Bangladesh have started adopting through standalone integrated report or annual report in an integrated way in spite of having no mandatory requirement. Contribution/ Originality:In spite of an emerging area of corporate reporting, there are few empirical research exploring practices in developing countries. To the best of the authors' knowledge, this study is the first of its kinds which examines the extent of practices from Bangladesh perspective.

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Section: Literature Reviewmentioning

confidence: 99%

The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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“…The IR proposition builds on the explicit demand for a reporting approach integrating financial and sustainability information suggested by scholars and practitioners on the expectation of improving the decision-making processes for providers of financial capital [71][72][73]. Nevertheless, there is not enough evidence on whether integrated reports are concretely more useful than traditional annual reports in supporting investors' decisions [74][75][76].…”

Section: Disclosing Materials Information: the Hypotheses Developmentmentioning

confidence: 99%

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

2017

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Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. This article aims to address this gap, exploring the effect produced on capital markets by the publication of a recent corporate reporting tool, Integrated Report (IR). The features of this tool are that it aims to represent the multidimensional impact of the organization's activity and assumes materiality as a guiding principle of the report drafting. Adopting the event study methodology associated with a statistical significance test for categorical data, our results verify that an organization's release of IR is able to produce a statistically significant impact on the related share prices. Moreover, the term "integrated" assigned to the reports plays a significant role in the impact on capital markets. Our findings have beneficial implications for both researchers and practitioners, adding new evidence for the IR usefulness as a corporate disclosure tool and the effect of an organization's decision to disclose material information.

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“…Lodhia and Hess confirm that sustainability accounting and reporting practices are evolving but that progress is slow [94]. Cheng et al found that only seven of S&P 500 companies integrated their financial and non-financial information [95]. Dong and Burritt found poor disclosure when examining social and environmental disclosure [96].…”

Section: Discussionmentioning

confidence: 90%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

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This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

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The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

Cited by 318 publications

References 29 publications

The Journey towards Integrated Reporting in Bangladesh

The Journey towards Integrated Reporting in Bangladesh

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

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