Engaged in integrated reporting? Evidence across multiple organizations

Ana Margarida Coelho

38 citations0/0 files storedEuropean Business Review

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

Purpose The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking. Design/methodology/approach Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and 145 as <IR> Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for <IR> Reference Reporters. Findings Evidence for the first objective suggests that compared with <IR> Regular Reporters, the majority of the <IR> Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each <IR> Reference Reporter (leading practice) seem less than expected. Research limitations/implications <IR> Examples Database does not cover all of the organizations reporting according to the <IR> framework. Content analysis can be biased by authors’ interpretations. Practical implications Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the <IR> tool. Originality/value The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to <IR>, provides evidence on geographies and firm-level characteristics of organizations using <IR> to better communicate and provides the most prominent information disclosed by Reference Reporters.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2010Strategic management a stakeholder approach 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 2014The Impact of Corporate Sustainability on Organizational Processes and Performance 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension 2006Sustainability, accountability and corporate governance: exploring multinationals' reporting practices

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2021European SMEs and non-financial information on sustainability

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