This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures.,The sample for research involved 55 non-financial companies whose reports are available in the Integrated Reporting Examples Database for the year 2014. The authors used content analysis to investigate the quantitative and qualitative forward-looking disclosures among early adopters of integrated reporting. The forward-looking disclosure index (FLDI) was categorized into two main groups, quantitative and qualitative, including 30 items in total. Multivariate ordinary least squares regression was used to investigate the associations proposed in the research hypotheses.,The authors determined that the majority of the entities tended to provide qualitative forward-looking disclosures rather than quantitative. Further, the findings showed that gender diversity and firm size are positively related to forward-looking disclosures, whereas leverage is negatively related to forward-looking disclosures. Contrary to expectations, the authors did not find a significant impact created by board size, board composition, profitability or industry on forward-looking disclosures.,The research contributes to the current integrated reporting and forward-looking disclosure literature. To the best of the authors’ knowledge, there is no prior study that has investigated forward-looking disclosures in integrated reports. This study contributes to the current literature by examining the determinants of forward-looking disclosures by categorizing them as quantitative and qualitative. Further, this research adds empirical findings to the literature on the association found between female directors and forward-looking disclosures.

/pdf/determinants-of-forward-looking-disclosures-in-integrated-1427j12qel.pdf

Determinants of forward-looking disclosures in integrated reporting

This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study also aims to examine the impact of corporate sustainability characteristics on the adherence level of current company reports to the integrated reporting framework.,The sample for this research comprises the non-financial companies which were listed on Borsa Istanbul, the Turkish stock exchange, as of 31 December 2015. The authors constructed a disclosure index based on the content elements of the IIRC reporting framework. They then measured the integrated reporting disclosure score (IRS) of each company through a manual content analysis of its annual reports and stand-alone sustainability reports. To test the hypotheses, the authors performed a number of statistical analyses.,The authors determined that current company reports mainly present generic risks rather than company-specific; provide positive information while dismissing negative information; present financial and non-financial initiatives separately; lack a strategic focus; and include backward-looking information rather than forward-looking information. Consistent with the predictions, the authors found that the IRS is significantly and positively associated with sustainability reporting, Global Reporting Initiative (GRI) adoption, sustainability index listing and the presence of a sustainability committee.,This study contributes to the literature by enhancing the understanding of integrated reporting practices through the application of a checklist based upon the IIRC integrated reporting framework. Further, this study contributes to the literature by evaluating the impact of corporate sustainability characteristics on IRS.

Assessing current company reports according to the IIRC integrated reporting framework

The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting ( ) 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.,Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as Reference Reporters and 145 as Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for Reference Reporters.,Evidence for the first objective suggests that compared with Regular Reporters, the majority of the 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 Reference Reporter (leading practice) seem less than expected., Examples Database does not cover all of the organizations reporting according to the framework. Content analysis can be biased by authors’ interpretations.,Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the tool.,The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to , provides evidence on geographies and firm-level characteristics of organizations using to better communicate and provides the most prominent information disclosed by Reference Reporters.

/pdf/engaged-in-integrated-reporting-evidence-across-multiple-1fkarrh7cy.pdf

Engaged in integrated reporting? Evidence across multiple organizations


Purpose
The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.


Design/methodology/approach
Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.


Findings
The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1,000 different scholars, 200 distinguished journals and 7,600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Finally, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count.


Originality/value
This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.


From little seeds to a big tree: a far-reaching assessment of the integrated reporting stream

Streszczenie: Przedsiębiorstwa postrzegane jako społecznie odpowiedzialne powinny informować swoich interesariuszy o działaniach podejmowanych w obszarach: ekonomicznym, społecznym i środowiskowym. Podstawowym narzędziem komunikacji społecznej odpowiedzialności biznesu jest publikacja danych CSR. Zgodnie z wytycznymi Global Reporting Initiative, podstawowym celem raportowania danych CSR jest przyczynienie się do dialogu z interesariuszami, który wpływa na decyzje i zachowania zarówno organizacji, jak i jej interesariuszy. Czynnikiem budującym zaufanie interesariuszy do informacji zawartych w raportach społecznych jest poddanie ich zewnętrznej weryfikacji. Zewnętrzny audytor, sprawdzając wiarygodność raportowanych danych, uwiarygadnia te dane i potwierdza, iż są one rzetelne i mogą być podstawą podejmowania decyzji. Celem artykułu jest przedstawienie stosowanej w polskich przedsiębiorstwach praktyki dotyczącej zewnętrznej weryfikacji danych CSR i jej wpływu na treść publikowanych informacji. Wyniki wskazują, iż większość respondentów poddaje swoje dane pozafinansowe niezależnej, zewnętrznej weryfikacji. Najczęściej wybierane firmy do weryfikacji danych CSR to firmy audytorskie i GRI.

Weryfikacja danych pozafinansowych przedsiębiorstw odpowiedzialnych społecznie - wyniki badania ankietowego

The IIRC's 2013 International Integrated Reporting Framework: An evolution in sustainability reporting or a captured process?

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The IIRC's 2013 International Integrated Reporting Framework: An evolution in sustainability reporting or a captured process?