What does this research mean for the field?

The disclosure level of integrated reports by early adopters is moderate and is significantly associated with the organization's region, industry, report assurance, and publication on the IIRC website. Novelty: ClaimNovelty.NOVEL_FINDING. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

The aim is to analyze integrated reporting and its disclosure levels, identifying trends and factors influencing them.

March 1, 2017Social Responsibility Journal

Integrated reports: disclosure level and explanatory factors

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The aim is to analyze integrated reporting and its disclosure levels, identifying trends and factors influencing them.
Empirical analysis of 91 annual reports from companies in the IIRC pilot programme.
Focus on guiding principles like connectivity and materiality, and content elements like business model and governance.
Development of a disclosure index to explore relationships with corporate variables.
IR disclosure levels among pilot programme members average medium levels.
Disclosure significantly correlates with organizational environment, report assurance, and publication on the IIRC website.

Discussion

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Implication

Assesses disclosure levels in integrated reporting among companies, indicating factors that influence transparency.

Cite This Study

Arrubla et al. (2017) studied this question.

synapsesocial.com/papers/6a100dac9e54838161fda0ea https://doi.org/10.1108/srj-02-2016-0033

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Integrated reports: disclosure level and explanatory factors

Key Points

Discussion

Implication

Cite This Study

Integrated reports: disclosure level and explanatory factors

Key Points

Discussion

Implication

Cite This Study

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